Match List-I (Items) with List-II (Headings) and select the correct answer using the options given below the lists:

List-I (Items)	List-II (Headings)
a. Provision for income tax	1. Miscellaneous expenses not written off
b. Share premium	2. Current liabilities
c. Unclaimed dividend dividend	3. Reserves and surplus
d. Discount issue of shares	4. Profit and loss account

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

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

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

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

Answer: Option A