A) In PCT, Na is reabsorbed in the form of NaCl along with nutrients and H2O, HCO−3 and K+.
B) In DCT, NaCl, H2O and HCO−3 are reabsorbed as H2O4Na.
C) The descending limb of Henle's loop is impervious to sodium ions and all electrolytes while it lets water diffuse out. D) The ascending limb of Henle's loop is impervious to water and lets the electrolytes diffuse out. So the correct answer is 'A-4, B-3, C-1, D-2'.