Direction: Arrange P, Q, R, S and T in order to make meaningful sentences.P : In the budget is artificialQ : But there is some merit in itR : As distinct from consumptionS : The bifurcation of plan and non plan fundsT : In so far as it focuses attention on development expenses

• A. PRQTS            
• B. SQRPT
• C. PTQRS                        
• D. SPQTR
• E. None of these