Which of the following units corresponds to the physical quantity entropy?

The units corresponds to the physical quantity entropy is $\mathrm{kg} {\mathrm{m}}^2{\mathrm{s}}^{-2}{\mathrm{K}}^{-1}$.

We have ${\mathrm{JK}}^{-1}=\left(\mathrm{Nm}\right){\mathrm{K}}^{-1}=\left({\mathrm{kgms}}^{-2}\right){\mathrm{mK}}^{-1}={\mathrm{kgm}}^2{\mathrm{s}}^{-2}{\mathrm{K}}^{-1}$.

Hence, option A is correct.