Which one of the following pair is not correctly matched?
A
Profit and Loss A/c ⇔ Dividend received
B
Profit and Loss (Appropriation) A/c ⇔ Unclaimed Dividend
C
Balance Sheet (Liability side) ⇔ Share-Premium A/c
D
Balance Sheet ⇔ Preliminary Expenses (Assets side)
Correct Answer: Profit and Loss (Appropriation) A/c ⇔ Unclaimed Dividend