| List I (Proposed Theory) | List II (Thinker) |
|---|---|
| A. Drive Theory | I. Clark Hull |
| B. Need Theory | II. Abraham Maslow |
| C. Instinct Theory | III. William McDougal |
| D. Opponent-Process Theory | IV. Richard Soloman |
This matching exercise links the proposed psychological theories with their respective proponents:

Which of the following features of Amalgamation are in the nature of Merger as per the AS-14?
(A). Taking over of select few assets and liabilities.
(B). Intention to carry on the acquired business.
(C). Amalgamation Adjustment Account is opened in the books of transferee company to maintain statutory reserves.
(D). Recording of assets and liabilities of transferor company at book values.