From the Following Balance Sheet of Royal Industries Ltd. as at 31st March, 2019, prepare Comparative Balance Sheet: Particulars Note No. 31st March, 2019 (₹) 31st March, 2018 (₹) I. EQUITY AND LIABILITIES 1. Shareholder's Funds (a) Share Capital Equity Share Capital 10,00,000 5,00,000 (b) Reserves and Surplus 1,00,000 1,00,000 2. Non-Current Liabilities Long-term Borrowings 2,00,000 3,00,000 3. Current Liabilities Trade Payables 2,00,000 1,00,000 Total 15,00,000 10,00,000 II. ASSETS 1. Non-Current Assets (a) Fixed Assets: (i) Tangible Assets 8,00,000 4,00,000 (ii) Intangible Assets 2,00,000 2,00,000 (b) Non-Current Investments 2,00,000 2,00,000 2. Current Assets (a) Inventories 2,50,000 1,50,000 (b) Cash and Cash Equivalents 50,000 50,000 Total 15,00,000 10,00,000