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Match List–I with List–II :

List—I
(Transaction)
List—II
(Activity)
a Cash payments of salaries and wages 1 Investing
b Cash proceeds from issuing shares at a premium 2 Operating
c Payment of income tax 3 Financing
d Tax deducted at source on interest received from subsidiary company 4

Select the correct answer using the codes given below.

(A)

a b c d
2 3 2 1

(B)

a b c d
2 3 1 2

(C)

a b c d
3 2 1 2

(D) More than one of the above 

(E) None of the above

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