Select the option which has the most appropriate word to fill the blank.
Companies require capital. Start-up companies, especially US-based companies that present high risk and reward, frequently need more capital than the founder's wallet holds. This means that entrepreneurs have to seek other investors - and the success of the business will be heavily dependent by the extent to which they take account of the needs of these investors when _____ up a business plan.
'Drawing' up business plan implies making a business plan as mentioned in the para. Hence option (a) is in keeping with the essence of the para and is thus correct. All the other options are not relevant in this context.