Match List I with List II:\begin{tabular}{|l|l|}\hline\textbf{LIST I} & \textbf{LIST II} \ \hlineA. Employee benefit expenses & I. Investing activity \ \hlineB. Dividend received & II. Operating activity \ \hlineC. Loan raised & III. Extraordinary item \ \hlineD. Proceeds from earthquake disaster settlement & IV. Financing activity \ \hline\end{tabular}Choose the correct answer from the options given below:

Let's classify each item based on AS-3 guidelines for a non-financial company:\begin{itemize}\item \textbf{Employee benefit expenses}: Cash outlays for staff wages and benefits are part of the core business operations, classifying them under \textbf{Operating Activity} (A-II).\item \textbf{Dividend received}: Earnings generated from investments in shares of other entities fall under \textbf{Investing Activity} (B-I).\item \textbf{Loan raised}: Cash inflows from borrowing long-term debt alter the company's capital structure, placing it under \textbf{Financing Activity} (C-IV).\item \textbf{Proceeds from earthquake disaster settlement}: Insurance or aid recoveries from natural disasters are non-recurring, unusual events, classified as an \textbf{Extraordinary Item} (D-III).\end{itemize}This gives the match: A-II, B-I, C-IV, D-III.