Match the following.

List-I	List-II
a. The formula for calculating the profit on reissue is . . . . . . . .	1. Article of Association
b. Right shares must be first offerred to existing . . . . . . . .	2. Security premium
c. Premium received on issue of debenture is credited to . . . . . . . . account	3. Amount forfeited less discount on reissue
d. Redeemable preference shares can be issued only when it is authorised by its . . . . . . . .	4. Equity shareholders

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

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

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

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

Answer: Option C