Match the following
| List-I (Source of Capital) | List-II (Nature of Capital) |
| a. Equity share capital | 1. Owner's capital |
| b. Bonds | 2. Long term capital |
| c. Sinking fund | 3. Retained capital |
| d. Bank loan | 4. Borrowed capital |
A. a-1, b-2, c-3, d-4
B. a-1, b-4, c-3, d-2
C. a-3, b-1, c-2, d-4
D. a-3, b-4, c-2, d-1
Answer: Option B

Join The Discussion