Match List-I with List-II

List-I	List-II
(A) EBIT-EPS	(I) Credit availed
(B) Fixed capital decision	(II) Financial leverage
(C) Working capital Decision	(III) Capital Structure
(D) Cost of equity and debt	(IV) Financing alternatives

Choose the correct answer from the options given below:

Option 1 -> Incorrectly matches EBIT-EPS with Credit availed and Fixed capital with Financial leverage, which are not the primary relationships.

Option 2 -> Correctly pairs EBIT-EPS with Financial leverage (analyzing debt impact), Fixed capital with Financing alternatives (long-term funding choices), Working capital with Credit availed (short-term credit management), and Cost of equity/debt with Capital Structure (WACC components).

Option 3 -> Wrongly matches Fixed capital with Credit availed and Working capital with Financing alternatives, reversing their logical relationships.

Option 4 -> Incorrectly pairs EBIT-EPS with Capital Structure and Cost of equity/debt with Financial leverage, which are not their primary associations.

Hence, Option 2: (A) - (II), (B) - (IV), (C) - (I), (D) - (III) -> EBIT-EPS analysis measures financial leverage impact on earnings; Fixed capital decisions require evaluating financing alternatives; Working capital management involves credit availed through trade credit and short-term borrowings; Cost of equity and debt are fundamental components determining capital structure and WACC -> correct