Match the following items with the subhead in which they are shown in the company's balance sheet.

a) 2, b) 4, c) 1, d) 3

* General reserves are shown under the head shareholder's funds in the subhead of reserves and surplus.
* Goodwill is shown under the head non-current assets in sub head fixed assets- intangible assets.
* 10% Debentures are shown under the head non-current liabilities in the subhead of long-term borrowings
* Stock of finished goods is shown under the head current assets in subhead inventories.

* EQUITY AND LIABILITIES
1) Shareholder’s Funds (a) Share Capital (b) Reserves and Surplus (c) Money received against share warrants
2) Share Application money pending allotment
3) Non-current Liabilities (a) Long-term borrowings (b) Deferred tax liabilities (net) (c) Other long-term liabilities (d) Long-term provisions
4) Current Liabilities (a) Short-term borrowings (b) Trade payables (c) Other current liabilities (d) Short-term provisions
* ASSETS
1) Non-Current Assets
(a) Fixed assets
       (i) Tangible assets
       (ii) Intangible assets
       (iii) Capital work-in-progress
       (iv) Intangible assets under development
(b) Non-current investments (c) Deferred tax assets (net) (d) Long-term loans and advances (e) Other non-current assets
2) Current Assets (a) Current investments (b) Inventories (c) Trade receivables (d) Cash and cash equivalents (e) Short-term loans and advances (f) Other current assets