List-I (Source of Capital)Â | Â List-II (Nature of Capital) |
(A) Equity share capital  |   1. Owner's capital |
(B) Bonds  |  2. Long term capital |
(C) Sinking fund | Â 3. Retained capital |
(D) Bank loan  |  4. Borrowed capital |
 |   5. Creditors |
CODES
 | A | B | C | D |
I | 1 | 2 | 3 | 4 |
II | 1 | 4 | 3 | 2 |
III | 3 | 1 | 2 | 4 |
IV | 3 | 4 | 2 | 1 |