Please extract entities and their types from the input sentence, entity types should be chosen from {person/organization/location}.

" Borrower ' s Books " are all Borrower ' s books and records including ledgers , federal and state tax returns , records regarding Borrower ' s assets or liabilities , the Collateral , business operations or financial condition , and all computer programs or storage or any equipment containing such information .
Borrower is a person, Borrower is a person, Borrower is a person.