Match List-I with List-II:List-I (Accounting standards / Section of Act)List-II (Issues)(A) AS-3(I) Settlement Of Accounts.(B) AS-26(II) Firm's debt and private debt(C) Section 48 of the Indian partnership Act(III) Cash flow statement.(D) Section 49 of the Indian partnership Act(IV) Treatment of goodwill.Choose the correct answer from the options given below:

* AS-3: Deals with the preparation and guidelines of the Cash Flow Statement. Hence, (A) $\to$ (III).AS-26: Deals with Intangible Assets, which explicitly governs the accounting treatment of Goodwill. Hence, (B) $\to$ (IV).Section 48 of Indian Partnership Act: Covers the mode and order of Settlement of Accounts during dissolution. Hence, (C) $\to$ (I).Section 49 of Indian Partnership Act: Governs the distinction and payment order of Firm's debts and private debts. Hence, (D) $\to$ (II).Thus, the correct sequence matching the items is (A) - (III), (B) - (IV), (C) - (I), (D) - (II).