Match the following items in Column A with the appropriate items in Column B:

	Column A		Column B
A)	Fixed assets	I)	Debentures
B)	Current assets	II)	Bank overdraft
C)	Long term liabilities	III)	Cash in hand
D)	Current liabilities	IV)	Investments

	A	B	C	D
1)	III	IV	I	II
2)	IV	III	I	II
3)	IV	I	II	III
4)	I	III	IV	II

Fixed assets and investments are long-term assets and are classified as fixed assets. Current assets include cash in hand and other assets that can be converted into cash within one year. Long-term liabilities include debentures, while current liabilities include bank overdrafts and other liabilities due for payment within one year.