As per Schedule III of the Companies Act:
A. Shareholders' Funds includes Reserves and Surplus i.e. Surplus in Statement of P and L - IV.
B. Current Liabilities include Calls in Advance - III.
C. Current Assets include Prepaid Expenses - II.
D. Non-current Assets include Furniture and Fittings - I.
Hence: A-IV, B-III, C-II, D-I.