Instead of matching row by row, eliminate options using two facts that are hardest to confuse. First, the description in (IV), a 180 degree reversing mouldboard, is a textbook definition unique to the turn wrest plough, so (A) must pair with (IV); this rules out options 1 and 3, where (A) is paired with (V) or (I). Second, the orchard low branch clearance in (V) is a defining feature of the off-set disc harrow, so (E) must pair with (V); option 2 fails this since it pairs (E) with (IV). Only option 4 satisfies both checks, and the remaining pairs, disc plough with one directional throw (I), disc harrow with opposite direction throw (II), and vertical disc plough with shallow work (III), are all consistent with it. \[\boxed{(A)-(IV), (B)-(I), (C)-(II), (D)-(III), (E)-(V)}\]