Share capital -> refers to the amount of money raised by a company through the issuance of shares, it will be called at the time of winding up is not correct, instead it is subscribed but not fully paid, hence (A) -> (III).
Reserves and surplus -> are funds set aside by a company for future use, it is not directly related to calls in advance, instead it is related to sinking fund, hence (B) -> (IV).
Reserve capital -> is the amount of capital that a company is authorized to issue but has not yet issued, it will be called at the time of winding up, hence (C) -> (I).
Current liabilities -> are debts that a company must pay within a short period, it is not directly related to the given options, but the closest match is calls in advance, hence (D) -> (II).