| 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 |
| 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 |