Match the following.

List-I	List-II
a. Short-term	1. . . . . . . . . is a financing activity.
b. Current liabilities	2. Cash flow statement is useful for . . . . . . . . financial planning.
c. Amount of creditors	3. Increase in . . . . . . . . is a source of cash.
d. Payment of dividends	4. Increase in the . . . . . . . . results in increase in cash.