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

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

* Bank overdrafts are short-term borrowings. Hence, it is a current liability.
* Drafts in hand are cash and cash equivalents. Hence, it is a current asset.
* Trademarks are an intangible fixed asset. So it comes under non current assets.
* Long-term provisions are non-current liability because they do not come within the operating cycle period.

* 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