| 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 |
| Â | Â Â 5. Creditors |
CODES
| Â | A | B | C | D |
| I | 1 | 2 | 3 | 4 |
| II | 1 | 4 | 3 | 2 |
| III | 3 | 1 | 2 | 4 |
| IV | 3 | 4 | 2 | 1 |
Who can benefit –
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