Match the following methods of capital budgeting with their respective formula: Method Formula(a) ARR method(i) Present Value of Cash inflows - Present Value of Cash Outflows(b) Pay back Period Method(ii) Present Value of Cash inflow ÷ Present Value of Cash Outflows(c) NPV Method(iii) Average Income ÷ Average Investmentd) Probability Index(iv) Investment ÷ Annual Cash Inflows Choose the correct option from those given below

• A. (a) - (iii), (b) - (i), (c) - (iv), (d) - (ii)
• B. (a) - (iii), (b) - (iv), (c) - (i), (d) - (ii)
• C. (a) - (i), (b) - (ii), (c) - (iii), (d) - (iv)
• D. (a) - (i), (b) - (iv), (c) - (ii), (d) - (iii)