Match the following.

List-I	List-II
a. After reissue of forfeited shares the balance of share forfeiture account is transferred to . . . . . . . .	1. Assets
b. Bonus issue is made out of . . . . . . . .	2. Free reserve
c. Debentures secured by a charge on . . . . . . . . are termed as secured debentures.	3. Accumulated profits
d. Workmen's compensation fund is . . . . . . . . to extent there is no compensation payable.	4. Capital Reserve A/c

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

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

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

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

Answer: Option B