Concept:
Secondary growth produces annual rings consisting of early wood and late wood. Mature wood is differentiated into heartwood (duramen) and sapwood (alburnum).
Step 1: Early wood.
Early wood develops during favorable seasons.
It possesses:
• More xylem vessels
• Wider lumen
Thus:
\[
I \rightarrow D-P
\]
Step 2: Late wood.
Late wood forms during less favorable conditions.
It contains:
• Fewer vessels
• Narrow lumen
Thus:
\[
II \rightarrow C-Q
\]
Step 3: Duramen (Heartwood).
Heartwood consists of dead cells with heavily lignified walls.
Its major role is mechanical support.
Thus:
\[
III \rightarrow B-R
\]
Step 4: Alburnum (Sapwood).
Sapwood is lighter in colour and actively conducts water.
Thus:
\[
IV \rightarrow A-S
\]
Step 5: Final matching.
\[
I-D-P,\;
II-C-Q,\;
III-B-R,\;
IV-A-S
\]
Hence option (D) is correct.