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.

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

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

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

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

Answer: Option B