Match the items given in Column I with the correct heading/sub-heading given in Column II. Column I Column II A. 9% Debentures redeemable during the current year (i) Intangible assets B. Loose tools (ii) Current liabilities C. Copyright (iii) Cash and Cash equivalents D. Cash at bank (iv) Inventories

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A - (ii), B - (iv), C - (i), D - (iii) Explanation: Column I Column II A. 9% Debentures redeemable during the current year (iv) Inventories B. Loose tools (iii) Cash and Cash equivalents C. Copyright (ii) Current liabilities D. Cash at bank (i) Intangible assets

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