Match the following list 1 with list 2.

1) c, 2) d, 3) a, 4) b

*Favourable location- If any business is located at a favourable place where customer can easily come and purchase goods which make the sales to increase and ultimately the value of goodwill will be higher.

*High risk- If the risk faced by the business are higher than normal, then the business will have less goodwill whereas if the business faces less risk then it will have higher goodwill.

* Super profit  is earned by a firm when there actual profit is more than the normal profit i.e.profit earned by similar business.

* Capital profit- Sale of machinery is a capital profit for the business.