Match List-I with List-II. List-I List-II (A) Share Capital (I) 10% d…

The correct answer is Option (3) → (A)-(III), (B)-(IV), (C)-(I), (D)-(II)

(A) Share Capital — this matches (III) Share forfeited account. The forfeited amount is added to the paid-up capital under Share Capital until the shares are reissued.

(B) Reserve and Surplus — this matches (IV) Capital Redemption Reserve. Schedule III lists it among the reserves.

(C) Non-current Liability — this matches (I) 10% debenture. Debentures are long-term borrowings, a sub-head of non-current liabilities.

(D) Current Liability — this matches (II) Interest accrued and due. Interest that has fallen due must be paid at once, so it is shown under other current liabilities.