Explanation:

- Capital Fund:

- Used in non-trading or non-profit organizations.

- Represents the excess of assets over liabilities.

- Also includes accumulated surplus or deficit from previous years.

- It's the primary source of fund for the organization to operate.

- Correct Answer

- Capital:

- Commonly linked with business or trading concerns.

- Represents the investment made by the owners.

- Profit:

- Indicates the financial gain from operations.

- More applicable in commercial entities aiming for profitability.

- Non-Profit:

- Describes activities or entities not focused on generating profit.

- Not applicable as a financial figure or fund.