Match the items in List-I with the items in List-II.

List-I	List-II
a. Debt equity ratio	1. $$\frac{{{\text{Net Profit before Interest and Tax}}}}{{{\text{Interest on Long-term Loan}}}}$$
b. Proprietary ratio	2. $$\frac{{{\text{Equity Share Capital}} + {\text{ Reserve}}}}{{{\text{Preference Share Capital }} + {\text{ Interest Bearing Finance}}}}$$
c. Interest coverage ratio	3. $$\frac{{{\text{Long-term Debts}}}}{{{\text{Shareholder's Funds}}}}$$
d. Capital gearing ratio	4. $$\frac{{{\text{Shareholder's Funds}}}}{{{\text{Total Assets}}}}$$

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