Match both the lists and select the correct answer:

List-I	List-II
a. Liquidity test	1. $$\frac{{{\text{All business creditors}}}}{{{\text{Average per day credit purchase}}}}$$
b. Functional ratio	2. $$\frac{{{\text{Subscribers fund}}}}{{{\text{Total assets}}}}$$
c. Prosperity	3. $$\frac{{{\text{Gross profit}}}}{{{\text{Net sales}}}} \times 100$$
d. General profitability	4. $$\frac{{{\text{Current assets}}}}{{{\text{Current liabilities}}}}$$

A. a-4, b-1, c-2, d-3

B. a-4, b-3, c-2, d-1

C. a-1, b-2, c-3, d-4

D. a-3, b-4, c-1, d-2

Answer: Option A