Match List-I with List-II:List-I(A) Share capital(B) Reserves and surplus(C) Reserve capital(D) Current liabilitiesList-II(I) Will be called at the time of winding up(II) Calls in advance(III) Subscribed but not fully paid(IV) Sinking fundChoose the correct answer from the options given below:

Matching individual items with their descriptions:Share Capital (A): Includes categories such as 'Subscribed but not fully paid' $\to$ matches with (III).Reserves and Surplus (B): Includes dedicated funds like a Sinking Fund $\to$ matches with (IV).Reserve Capital (C): A portion of uncalled capital set aside to be called only in the event of winding up $\to$ matches with (I).Current Liabilities (D): Includes line items like Calls in Advance $\to$ matches with (II).Hence, the matching order is (A) - (III), (B) - (IV), (C) - (I), (D) - (II).