Match List - I with List - II.

(A)-(III), (B)-(II), (C)-(I), (D)-(IV)

The correct answer is Option 1 - (A)-(III), (B)-(II), (C)-(I), (D)-(IV).

* (A) Operating Activities- Cash received from debtors. This is classified as a cash inflow from operating activities. Cash received from debtors is related to the primary business operations of the company.

* (B) Investing Activities- Interest received. Interest received is classified as a cash inflow from investing activities. Investing activities involve the acquisition and disposal of long-term assets, and interest received is considered a return on investments.

* (C) Financing Activities- Dividend paid. Dividend paid is categorized as a cash outflow from financing activities. Financing activities involve transactions with the company's owners and creditors, and paying dividends is a distribution of profits to the shareholders.

* (D) Cash and Cash Equivalents- Bank balance. The bank balance is part of cash and cash equivalents, which is reported on the balance sheet. It includes cash in hand and demand deposits that are readily convertible into known amounts of cash and are subject to insignificant risk of changes in value.