| List I | List II | ||
| A. | Revaluation Reserve | I. | Share Capital |
| B. | Issued Capital | II. | Other Non current Assets |
| C. | Discount on issue of debentures | III. | Inventories |
| D. | Loose tool | IV. | Reserve and Surplus |
Rearrange the following parts to form a meaningful and grammatically correct sentence:
P. a healthy diet and regular exercise
Q. are important habits
R. that help maintain good physical and mental health
S. especially in today's busy world