Match the activities in List I with their correct corresponding examples in List II with regard to Cash Flow Statement:List IList IIA. Operating activityI. Raising of loanB. Investing activityII. Current investmentC. Financing activityIII. Selling of investmentD. Cash and Cash equivalentIV. Buying of raw materialChoose the correct answer from the options given below:

Let's break down the definitions as per AS-3:A. Operating activity: Deals with primary revenue operations $\to$ IV. Buying of raw material.B. Investing activity: Deals with long-term assets/investments disposal or buying $\to$ III. Selling of investment.C. Financing activity: Deals with changes in equity or borrowing capital values $\to$ I. Raising of loan.D. Cash and Cash equivalent: Highly liquid short-term assets $\to$ II. Current investment (Short-term highly liquid instruments/marketable securities).Thus, the match is A-IV, B-III, C-I, D-II.