Match List-I with List-II:List-IList-II(A) Profit and Loss adjustment A/c(I) Changes in amount of capital(B) Profit and loss appropriation A/c(II) Generally no change in amount of capital(C) Fixed capital A/c(III) Errors and omissions found after preparation of final A/c(D) Fluctuating capital method(IV) Extension of Profit & loss A/cChoose the correct answer from the options given below:

Let's match the accounts with their primary characteristics:(A) Profit and Loss Adjustment Account $\to$ Prepared to correct errors and omissions found after final accounts are closed (III)(B) Profit and Loss Appropriation Account $\to$ An extension of the standard Profit & Loss account for distributing profit among partners (IV)(C) Fixed Capital Account $\to$ The capital balance remains constant unless capital is added or permanently withdrawn (II)(D) Fluctuating Capital Method $\to$ Capital balance updates continuously with every transactional adjustment (I)Thus, the match is (A) - (III), (B) - (IV), (C) - (II), (D) - (I).