Match the following.

List-I	List-II
a. Operating profit	1. Capital employed = . . . . . . . . + Preference share capital
b. Liquid liabilities	2. . . . . . . . . = Gross profit - Operating expenses
c. Capital employed	3. Quick assets = Quick ratio × . . . . . . . .
d. Equity share capital	4. Fixed assets ratio = Fixed assets ÷ . . . . . . . .

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

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

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

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

Answer: Option A