The debt-equity ratio of a company is 2 : 1. In this relation, match the following.

List-I	List-II
a. Issue of equity shares	1. No change on the ratio
b. Cash received from debtors	2. Reduce the ratio
c. Redemption of debentures	3. No change on the ratio
d. Purchased goods on credit	4. Reduce the ratio

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

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

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

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

Answer: Option B