Match the following.
| List-I | List-II |
| a. Qualitative | 1. . . . . . . . . involves raising funds on the security of the company's. |
| b. Gross working capital | 2. Gross working capital is the . . . . . . . . approach. |
| c. Commercial Banks | 3. Total of current assets is called as . . . . . . . . |
| d. Factoring | 4. . . . . . . . . are also principal sources of working capital. |
A. a-4, b-3, c-2, d-1
B. a-2, b-1, c-4, d-3
C. a-3, b-1, c-4, d-2
D. a-2, b-3, c-4, d-1
Answer: Option D

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