Match List-I with List-II:List-IList-II(A) Calls in Arrears(I) Sometimes shareholders pay a part or the whole of the amount of the calls not yet made.(B) Calls in Advance(II) When any shareholder fails to pay the amount due on allotment or on any of the calls(C) Over Subscription(III) When number of shares applied for is less than the number for which applications have been invited for subscription(D) Under Subscription(IV) When applications for more shares of a company are received than the number offered to the public for subscriptionChoose the correct answer from the options given below:

Let us define the technical terms associated with the accounting of share capital:(A) Calls in Arrears: This occurs when a shareholder fails to pay the required allocation or call money within the stipulated period. Thus, (A) maps to (II).(B) Calls in Advance: This reflects instances where a shareholder proactively remits a portion or the entirety of future call amounts before the company formally demands it. Thus, (B) maps to (I).(C) Over Subscription: This context arises when the volume of share applications received from investors exceeds the nominal quantity of shares open for subscription. Thus, (C) maps to (IV).(D) Under Subscription: This occurs when the public applies for a quantum of shares that falls below the baseline offering advertised by the company. Thus, (D) maps to (III).This corresponds to the structure: (A) - (II), (B) - (I), (C) - (IV), (D) - (III).