Following is the summarised Balance Sheet of Wye Ltd. as at 31st March, 2019: Particulars ulars Note No. 31st March, 2019 (₹) 31st March, 2018 (₹) I. EQUITY AND LIABILITIES 1. Shareholders' Funds (a) Share Capital: (i) Equity Share Capital 4,00,000 4,00,000 (ii) Preference Share Capital 1,00,000 1,00,000 (b) Reserves and Surplus 1,20,000 1,10,000 2. Non-Current Liabilities (a) Long-term Borrowings 1. 4,50,000 4,50,000 (b) Long-term Provisions 50,000 1,00,000 3. Current Liabilities (a) Trade Payables (Creditors) 5,30,000 3,30,000 (b) Short-term Provisions 50,000 50,000 Total Total Expenses 17,00,000 15,40,000 II. ASSETS 1. Non-Current Assets (a) Fixed Assets (Tangible) 9,90,000 10,40,000 (b) Non-Current Investments 1,00,000 1,00,000 2. Current Assets (a) Trade Receivables 5,00,000 3,00,000 (b) Cash and Cash Equivalents 2 1,10,000 1,00,000 Total 17,00,000 15,40,000 Notes to Accounts Particulars 31st March, 2019 (₹) 31st March, 2018 (₹) I. Long-term Borrowings Bank Loan 3,50,000 4,50,000 8% Debentures 1,00,000 ... 4,50,000 4,50,000 2. Cash and Cash Equivalents Bank Balance 1,00,000 90,000 Cash in Hand 10,000 10,000 1,10,000 1,00,000 You are required to comment upon the changes in absolute figures from one period to another.