Match the following List I List II A. Straight line method 1. \[1-\sqrt{\frac{Residual\text{ }Value}{Cost\,of\,asset}}\times 100\] B. Diminishing method 2. \[\frac{n(n+1)}{2}\] C. Sum of years digit method 3. Depreciable amount \[\times \frac{Production\text{ }during\,the\text{ }period}{Estimated\text{ }total\,Production}\] D. Production units method 4. \[\frac{Cost\text{ }of\text{ }asset-Scrap\text{ }value}{Useful\text{ }life}\] Codes

• A. A\[\to \]4, B\[\to \]1, C\[\to \]2, D\[\to \]3
• B. A\[\to \]4, B\[\to \]3, C\[\to \]2, D\[\to \]1
• C. A\[\to \]4, B\[\to \]3, C\[\to \]1, D\[\to \]2
• D. A\[\to \]1, B\[\to \]4, C\[\to \]2, D\[\to \]3