Which of the following can be utilized for the issue of bonus shares?1. Balance of profits & loss account2. Capital Reserve3. Dividend Equalization Fund4. Development Rebate Reserve5. Profit Prior to IncorporationSelect the correct answer from the options given below

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Which of the following can be utilized for the issue of bonus shares?<br />1. Balance of profits & loss account<br />2. Capital Reserve<br />3. Dividend Equalization Fund<br />4. Development Rebate Reserve<br />5. Profit Prior to Incorporation<br />Select the correct answer from the options given below