Balance Sheet of Blue Bell Ltd. as at 31st March, 2019 is given below: BALANCE SHEET as at 31st March, 2019 Particulars Note No. 31st March, 2019 (₹) 31st March, 2018 (₹) I. EQUITY AND LIABILITIES 1. Shareholder's Funds (a) Share Capital 3,26,000 2,44,000 (b) Reserves and Surplus 1,00,000 1,00,000 2. Non-Current Liabilities Long-term Borrowings 6,96,000 4,38,000 3. Current Liabilities Trade Payables 2,98,000 78,000 Total 14,20,000 8,60,000 II. ASSETS 1. Non-Current Assets (a) Fixed Assets 5,68,000 4,30,000 (b) Non-Current Investments 6,000 4,000 2. Current Assets (a) Trade Receivables 6,46,000 3,76,000 (b) Cash and Cash Equivalents 2,00,000 50,000 Total 14,20,000 8,60,000 Prepare Comparative Balance Sheet showing percentage changes from 2018 to 2019.