Concept:
Whole Circle Bearing (WCB) is measured clockwise from the north direction and ranges from:
\[
0^\circ \text{ to } 360^\circ
\]
Quadrantal Bearing (QB) or Reduced Bearing (RB) is measured from either north or south toward east or west and always lies between:
\[
0^\circ \text{ and } 90^\circ
\]
Conversion rules are:
• \(0^\circ\) to \(90^\circ\): \(N\theta E\)
• \(90^\circ\) to \(180^\circ\): \(S(180-\theta)E\)
• \(180^\circ\) to \(270^\circ\): \(S(\theta-180)W\)
• \(270^\circ\) to \(360^\circ\): \(N(360-\theta)W\)
Step 1: Convert A = \(234^\circ 40'\)
Since,
\[
180^\circ < 234^\circ 40' < 270^\circ
\]
It lies in the third quadrant.
Thus,
\[
RB = S(234^\circ 40' - 180^\circ)W
\]
\[
= S54^\circ 40'W
\]
This corresponds approximately to option I.
Step 2: Convert B = \(160^\circ 22'\)
Since,
\[
90^\circ < 160^\circ 22' < 180^\circ
\]
It lies in the second quadrant.
Thus,
\[
RB = S(180^\circ - 160^\circ 22')E
\]
\[
= S19^\circ 38'E
\]
This corresponds to IV.
Step 3: Convert C = \(221^\circ 44'\)
Since,
\[
180^\circ < 221^\circ 44' < 270^\circ
\]
Therefore,
\[
RB = S(221^\circ 44' - 180^\circ)W
\]
\[
= S41^\circ 44'W
\]
This corresponds to I.
Step 4: Convert D = \(317^\circ 14'\)
Since,
\[
270^\circ < 317^\circ 14' < 360^\circ
\]
Therefore,
\[
RB = N(360^\circ - 317^\circ 14')W
\]
\[
= N42^\circ 46'W
\]
This corresponds to II.
Step 5: Final matching.
Hence:
\[
A-I,\quad B-IV,\quad C-I,\quad D-II
\]
Therefore, the correct option is:
\[
\boxed{(1)}
\]