Match List I with List IILIST ILIST IIA.Prepaid insuranceI.Share Capi…

The correct answer is Option (4) → A-III, B-IV, C-II, D-I

Each item is placed under its Schedule III sub-head.

(A) Prepaid insurance — this matches (III) Other Current Assets. It is an expense paid in advance, a current asset.

(B) Unclaimed Divided — this matches (IV) Other Current Liabilities. Dividend declared but not yet claimed is still owed to the shareholders.

(C) Patent — this matches (II) Intangible Assets. A patent is a fixed asset without physical form.

(D) Calls in Arrears — this matches (I) Share Capital. Calls unpaid are deducted from the subscribed capital in the share capital note.

Note: The NCERT book lists unclaimed dividend in its classification exercise but does not name its head in the text; under Schedule III it is shown under Other current liabilities.