Value of output = Sales + Change in stock, so (A)-(I).
Operating surplus = Rent + Interest + Royalty + Profit, so (B)-(III).
Profit = Corporation tax + Undistributed profit + Dividend, so (C)-(IV).
Value added = Sales + Change in stock - Intermediate consumption, so (D)-(II).
Correct matching: (A)-(I), (B)-(III), (C)-(IV), (D)-(II).