Match list I with list II and choose the correct ans from the options given below:

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

A) Interest charges are the finance cost as it is paid on loan by the company.
B) Sale of services is regular activity of any business which gives revenue to the company so it is included in revenue from operations.
C) Salary is given to employees for their services so it is employee benefit expense.
D) Dividend income is not any revenue from operations as it is not regular income so it is included in other income.