Match List-I with List-II:List-I (Ratio Category)List-II (Specific Ratio Example)(A) Liquidity Ratio(I) Interest Coverage Ratio(B) Profitability Ratio(II) Acid-Test Ratio(C) Solvency Ratio(III) Fixed Assets Turnover Ratio(D) Activity Ratio(IV) Return on Capital Employed RatioChoose the correct answer from the options given below:

Let's systematically pair each accounting category with its standard textbook representative item:Liquidity Ratios: Measure short-term cash obligations readiness. Example: Acid-Test Ratio (Quick Ratio) $\to$ (II).Profitability Ratios: Assess financial performance returns on investments. Example: Return on Capital Employed Ratio (ROCE) $\to$ (IV).Solvency Ratios: Gauge capacity to meet long-term leverage/debt pressures. Example: Interest Coverage Ratio $\to$ (I).Activity Ratios: Evaluate efficiency/velocity metrics of operational deployments. Example: Fixed Assets Turnover Ratio $\to$ (III).This corresponds exactly to choice layout: (A) - (II), (B) - (IV), (C) - (I), (D) - (III).