Match the items given in Column I with the headings/sub-headings of the Balance Sheet as per Schedule III Part I of the Companies Act, 2013, given in Column II: Column I Column II A. Stores and Spares (i) Long-Term Borrowings B. Balance with Banks (ii) Fixed Assets - Intangible C. Debentures (iii) Inventories D. Prepaid Expenses (iv) Cash and Cash equivalents E. Mining Rights (v) Other Current Assets

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A - (iii), B - (iv), C - (i), D - (v), E - (ii) Explanation: Column I Column II A. Stores and Spares (i) Long-Term Borrowings B. Balance with Banks (ii) Fixed Assets - Intangible C. Debentures (iii) Inventories D. Prepaid Expenses (iv) Cash and Cash equivalents E. Mining Rights (v) Other Current Assets

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