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 , records regarding Borrower ' s assets or liabilities , the Collateral , business operations or financial condition and all computer programs or discs or any equipment containing the information .
BORROWER is a person, Borrower is a person, Borrower is a person.