• Rotifers $\rightarrow$ Protonephridia (A$\text{-}$III).
• Earthworms $\rightarrow$ Metanephridia (B$\text{-}$V).
• Terrestrial arthropods $\rightarrow$ Malpighian tubules (C$\text{-}$I).
• Crustaceans $\rightarrow$ Coxal glands (D$\text{-}$IV).
• Correct matching is A$\text{-$III, B$\text{-}$V, C$\text{-}$I, D$\text{-}$IV}.