Match the items in List-I with the items in List-II and indicate the correct answer.

List-I	List-II
a. Debt-equity ratio	1. Net profit before interest and tax/Interest on long-term loans
b. Proprietary ratio	2. Equity share capital + Reserves/Preference share capital + Interest bearing finance
c. Interest coverage ratio	3. Long-term debts/Shareholder's Funds
d. Capital gearing ratio	4. Shareholder's Funds/Total Assets

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

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

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

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

Answer: Option B