Answer:
В. bank loan
Step-by-step explanation:
A balance sheet shows the total net worth of a business at the end of a financial year. It shows the assets of a business on one side and equity and liabilities on the other.
A balance shows the assets of a business and how they have been financed. On the liabilities, the balance sheet will indicate the short term and long term liabilities. A bank loan represents money obtained from the banks on credit. Bank loan will be a subheading on the liabilities side, especially if the business has loans from different banks.