Match List-I with List-IIList-IList-II(A) Cash Outflows from financing activities(I) Redemption of debentures(B) Cash Inflows from operating activities(II) Current Investment(C) Cash and cash equivalents(III) Cash from royalties, fees, commissions and other revenues(D) Cash Inflows from investing activities(IV) Cash receipt from disposal of fixed assets including intangiblesChoose the correct answer from the options given below:

According to Accounting Standard-3 (Revised) for Cash Flow Statements:(A) Cash Outflows from financing activities: Matches with (I) Redemption of debentures, as repayment of long-term capital structural liability reduces capital balances.(B) Cash Inflows from operating activities: Matches with (III) Cash from royalties, fees, commissions and other revenues, which represent key primary revenue-generating activities.(C) Cash and cash equivalents: Matches with (II) Current Investment, which generally represents highly liquid, short-term investments that are readily convertible into known amounts of cash.(D) Cash Inflows from investing activities: Matches with (IV) Cash receipt from disposal of fixed assets including intangibles, as it stems from liquidating long-term enterprise assets.Hence, the correct matching is (A) - (I), (B) - (III), (C) - (II), (D) - (IV).