From the following Balance Sheet of H.P. 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: (i) Equity Share Capital 12,50,000 5,00,000 (ii) Preference Share Capital 2,50,000 2,50,000 (b) Reserves and Surplus 3,00,000 4,50,000 2. Non-Current Liabilities Long-term Borrowings: 12% Debentures 9,50,000 5,50,000 Loan from Directors 2,50,000 2,00,000 3. Current Liabilities (a)Short-term Borrowings 3,50,000 1,75,000 (b) Trade Payables 2,00,000 1,00,000 (c) Short-term Provisions 50,000 25,000 Total 36,00,000 22,50,000 II. ASSETS 1. Non-Current Assets (a) Fixed Assets (Tangible) 22,50,000 15,00,000 2. Current Assets (a) Inventories 4,50,000 2,50,000 (b) Trade Receivables 8,00,000 4,50,000 (c) Cash and Cash Equivalents 1,00,000 50,000 Total 36,00,000 22,50,000