Match the items given in Column I with the headings/subheadings (Balance sheet) as defined in Schedule III of Companies Act 2013.
| Column I | Column II |
| (I) Loose Tools | (a) Intangible fixed assets |
| (II) Patents | (b)Other current assets |
| (III) Prepaid insurance | (c) Long term Borrowings |
| (IV) Debentures | (d) Inventories |
| (V) Machinery | (e) Tangible Fixed assets |
A. (I)-(a), (II)-(b), (III)- (d), (IV)- (c), (V)-(e)
B. (I)-(d), (II)- (a), (III)-(b), (IV)- (c), (V)-(e)
C. (I)-(d), (II)- (a), (III)-(b), (IV)-(e), (V)-(c)
D. (I)- (e), (II)- (d), (III)- (a), (IV)-(b), (V)-(b)
B. (I)-(d), (II)- (a), (III)-(b), (IV)- (c), (V)-(e)