From the following Balance Sheet of Depth Ltd. as at 31st March, 2019, prepare Comparative Balance Sheet: Particulars Note No. 31st March, 2019 (₹) 31st March, 2018 (₹) I. EQUITY AND LIABILITIES 1. Shareholders' Funds (a) Share Capital 2,80,000 1,80,000 (b) Reserves and Surplus 1,00,000 1,00,000 2. Non-Current Liabilities Long-term Borrowings 80,000 20,000 3. Current Liabilities Trade Payables 50,000 30,000 Total 5,10,000 3,30,000 II. ASSETS 1. Non-Current Assets (a) Fixed Assets: (i) Tangible Assets 2,80,000 1,80,000 (ii) Intangible Assets 50,000 30,000 (b) Non-Current Investments 80,000 50,000 2. Current Assets (a) Inventories 70,000 30,000 (b) Cash and Cash Equivalents 30,000 40,000 Total 5,10,000 3,30,000