Step 1: Understanding the Concept
Different cells of the gastric glands, pancreas and liver make different secretions.
Step 2: Match the cells
Chief cells secrete the proenzyme pepsinogen, so A pairs with III.
Acinar cells form the exocrine pancreas and secrete pancreatic juice, so B pairs with I.
Parietal cells secrete HCl and the intrinsic factor needed to absorb vitamin \(\text{B}_{12}\), so C pairs with IV.
Hepatic cells make bile juice, so D pairs with II.
Step 3: Compare the options
The set A - III, B - I, C - IV, D - II appears only in the second option.
Final Answer:
The correct matching is A - III, B - I, C - IV, D - II.
\[ \boxed{\text{(B) }\text{A - III, B - I, C - IV, D - II}} \]