Match List-I with List-II:
\[\begin{array}{|c|c|} \hline \text{List-I} & \text{List-II} \\ \hline \text{(A) Reserves and Surplus} & \text{(I) Share Options Outstanding Account} \\ \hline \text{(B) Non-current Liabilities} & \text{(II) Long-term provisions} \\ \hline \text{(C) Current Liabilities} & \text{(III) Short-term borrowing} \\ \hline \text{(D) Shareholder's Fund} & \text{(IV) Calls in arrear} \\ \hline \end{array}\]
Choose the correct answer from the options given below: