The financial management of a company requires the management of funds’ uses as well as optimizing the funding of those uses. The uses of cash flows are for net working capital and others and also for capital expenditures. In order to fund those uses, there exist two types of cash sources. Internal cash flow is generated from retained earnings and depreciation. External cash flow is generated from short-term borrowings and long-term debt and equity finance. As can also be understood from the information given, “short-term borrowings” , “long-term debt” and “equity finance” are the cash sources which external cash flow is generated from, so the correct answer is E.