Per Schedule III: Current Maturities of Long-term Debt fall under Other Current Liabilities (A-III). Securities Premium is part of Reserves and Surplus (B-IV). Premium on Redemption of Debentures is shown under Other Non-Current Liabilities (D-I). Outstanding salaries should ideally go to Other Current Liability.
Note: Schedule III places Outstanding salaries under Other Current Liabilities (III), but option 1 maps C to II. We have selected option 1 as it matches three of four mappings correctly.