Match the items of List-I with the items of List-II and choose the correct answer:
List-I List-II
a. Provision for 1. Current assets taxation
b. Livestock 2. Unsecured loans
c. Sundry debtors 3. Fixed assets
d. Interest accrued on unsecured loans 4. Provisions

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

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

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

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

Answer: Option A

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