From the following Statement of Profit and Loss, prepare Comparative Statement of Profit and Loss: Particulars ulars Note No. 31st March, 2019 (₹) 31st March, 2018 (₹) I. Income Revenue from Operations (Net Sales) 20,00,000 17,50,000 Other Income 75,000 50,000 Total 20,75,000 18,00,000 II. Expenses Purchases of Stock-in-Trade 11,60,000 10,00,000 Change in Inventories of Stock-in-Trade 10,000 (25,000) Employees Benefits Expenses 1 3,00,000 3,00,000 Depreciation and Amortisation Expenses 50,000 50,000 Other Expenses 2 90,000 75,000 Total 16,10,000 14,00,000 III. Net Profit (I-II) 4,65,000 4,00,000 Notes to Accounts Particulars 31st March, 2019 (₹) 31st March, 2018 (₹) I. Employees Benefit Expenses Wages 3,00,000 3,00,000 2. Other Expenses Administrative and General Expenses 70,000 50,000 Miscellaneous Expenses 20,000 25,000 90,000 75,000