Rearrange the following items of "Equity and Liabilities" head of Balance Sheet in an order as prescribed in Companies Act 2013, Schedule III.

(A) Current Liabilities
(B) Shareholders' funds
(C) Share application money pending allotment
(D) Non Current Liabilities

Choose the correct answer from the options given below:

(B), (C), (D), (A)

The correct answer is Option (1) → (B), (C), (D), (A).

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