| List-I (Items) | List-II (Part) |
| (A) Dividend | 1. The portion of Current Assets |
| (B) Stock | 2. Fixed Liabilities |
| (C) Reserve | 3. Portion of Profit |
| (D) Depreciation | 4. Surplus |
| 5. Charge against Profit |
CODES
| A | B | C | D | |
| I | 1 | 2 | 3 | 4 |
| II | 1 | 4 | 3 | 2 |
| III | 3 | 1 | 4 | 5 |
| IV | 3 | 1 | 4 | 2 |