A. unsecured creditors
B. partner’s loan and advances
C. secured creditors
D. partners’ capital
Correct Answer: Option C
C. secured creditors
Explanation
A secured creditor is generally a bank or other asset-based lender that holds a fixed or floating charge over a business asset or assets. When a business becomes insolvent, sale of the specific asset over which security is held provides repayment for this category of a creditor.