Match List I with List II: List I | List II A. Excess of purchase consideration over the value of net assets | I. Issue of Debenture as collateral security B. Excess of net assets over purchase consideration | II. Goodwill C. Debenture Suspense Account | III. Issue of Debentures consideration other than cash D. Assets received against Debenture | IV. Capital Reserve Choose the correct answer from the option given below: