The correct answer is Option (1) → (A)-(IV), (B)-(III), (C)-(I), (D)-(II)
(A) Dividend - (IV) Equity shares.
According to Section 43 of The Companies Act, 2013, an equity share is a share which is not a preference share. In other words, shares which do not enjoy any preferential right in the payment of dividend or repayment of capital, are termed as equity/ordinary shares. The equity shareholders are entitled to share the distributable profits of the company after satisfying the dividend rights of the preference share holders. The dividend on equity shares is not fixed and it may vary from year to year depending upon the amount of profits available for distribution. The equity share capital may be (i) with voting rights; or (ii) with differential rights as to voting, dividend or otherwise in accordance with such rules and subject to such conditions as may be prescribed in the Articles of Association of the company.
(B) Surplus - (III) Not for profit organisation.
Income and expenditure account is just like a profit and loss account. It includes only revenue items and the balance at the end represents surplus or deficit. The Income and Expenditure Account of the non profit organisation serves the same purpose as the profit and loss account of a business organisation does. All the revenue items relating to the current period are shown in this account, the expenses and losses on the expenditure side and incomes and gains on the income side of the account. It shows the net operating result in the form of surplus (i.e. excess of income over expenditure) or deficit (i.e. excess of expenditure over income), which is transferred to the capital fund shown in the balance sheet.
(C) Interest- (I) Debentures.
When a company issues debentures, it is under an obligation to pay interest thereon at fixed percentage (half yearly) periodically until debentures are repaid. This percentage is usually as part of the name of debentures like 8% debentures, 10% debentures, etc., and interest payable is calculated at the nominal value of debentures. Interest on debenture is a charge against the profit of the company and must be paid whether the company has earned any profit or not.
(D) Premium on redemption of debenture- (II) Loss on issue of debenture.
Premium on redemption is a liability of a company payable in future. It is a known amount which is payable on redemption that's why it is considered as loss on issue of debentures. It is a provision and is shown under the head Non-current liabilities under sub-head ‘Long-term Borrowings’ until debentures are redeemed. | 
