Match List-I (financial statements and accounts) with List-II (special matters associated with statements and accounts) and select the correct answer using the options given below the lists:

List-I	List-II
a. Receipts and payments	1. Revenue account
b. Income and expenditure account	2. Cash
c. Dividend equalisation reserve	3. Liability
d. Club subscription received in advance account	4. Balance sheet
	5. General reserve

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

B. a-3, b-2, c-4, d-5

C. a-2, b-1, c-5, d-3

D. a-1, b-2, c-4, d-5

Answer: Option A