Match List I with List II:\begin{tabular}{|l|l|}\hline\textbf{LIST I} & \textbf{LIST II} \ \hlineA. Horizontal Analysis & I. Common-size statement \ \hlineB. Vertical Analysis & II. Comparative statement \ \hlineC. External Analysis & III. Access to all published and unpublished information \ \hlineD. Internal Analysis & IV. Access only to published financial records \ \hline\end{tabular}Choose the correct answer from the options given below:

Let's look at the definitions of these analytical methods:\begin{itemize}\item \textbf{Horizontal Analysis} reviews financial data across multiple consecutive accounting periods, which is best exemplified by a \textbf{Comparative Statement} (A-II).\item \textbf{Vertical Analysis} reviews data within a single accounting period by expressing items as a percentage of a common base, which is done in a \textbf{Common-size Statement} (B-I).\item \textbf{External Analysis} is conducted by outsiders (like investors or creditors) who have \textbf{access only to published annual reports} and public financial statements (C-IV).\item \textbf{Internal Analysis} is conducted by corporate management who have full \textbf{access to both published and unpublished internal records} (D-III).\end{itemize}This gives the correct match: A-II, B-I, C-IV, D-III.