Following is the Balance Sheet of Radha Ltd. as at 31st March, 2019: Particulars Note No. 31st March, 2019, (₹) 31st March, 2018, (₹) I. EQUITY AND LIABILITIES 1. Shareholders' Funds (a) Share Capital 15,00,000 10,00,000 (b) Reserves and Surplus 10,00,000 10,00,000 2. Non-Current Liabilities Long-term Borrowings 8,00,000 2,00,000 3. Current Liabilities (a) Trade Payables 5,00,000 3,00,000 Total 38,00,000 25,00,000 II. ASSETS 1. Non-Current Assets Fixed Assets: (i) Tangible Assets 25,00,000 15,00,000 (ii) Intangible Assets 5,00,000 5,00,000 2. Current Assets (a) Trade Receivables 6,00,000 3,50,000 (b) Cash and Cash Equivalents 2,00,000 1,50,000 Total 38,00,000 25,00,000 You are required to prepare Comparative Balance Sheet on the basis of the information given in the above Balance Sheet.