Match the items in List I with their appropriate classifications under Schedule III of the Companies Act, 2013 in List II:List I (Items)List II (Classification)A. Shareholders' fundsI. Furniture and FittingsB. Current liabilitiesII. Prepaid expensesC. Current AssetsIII. Calls in AdvanceD. Non-current assetsIV. Surplus of Balance on statement of P and LChoose the correct answer from the options given below:

Let's properly align the elements according to Schedule III corporate balance sheet disclosure:A. Shareholders' funds: Includes the Reserves and Surplus head, so it matches with IV (Surplus of Balance on statement of P and L).B. Current liabilities: Includes III (Calls in Advance) under the head 'Other Current Liabilities'.C. Current Assets: Includes II (Prepaid expenses) under 'Other Current Assets'.D. Non-current assets: Includes I (Furniture and Fittings) under 'Property, Plant and Equipment and Intangible Assets'.This gives the combination: A-IV, B-III, C-II, D-I.