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Match the items given in Column I with the headings/ subheadings (Balance sheet) as defined in Schedule III of Companies Act2013.

Column I Column II
(i) Loose tools (a) Long term borrowings
(ii) Cheque in hand (b) Fixed assets- Intangible
(iii) Term loan from Bank (c ) Inventories
(iv) Computer software (d) Cash & Cash equivalents

Choose the correct option:

a) (i)-(c ),(ii)-(d),(iii)- (a ), (iv)-(b) 

b) (i)-(d), (ii)-(c),(iii)- (b), (iv)- (a) 

c) (i)-(a),(ii)-(b),(iii)-(c) ,(iv)-(d) 

d) (i)-(b),(ii)-(a),,(iii)-(d), (iv)-(c )

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a) (i)-(c ),(ii)-(d),(iii)- (a ), (iv)-(b) 

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