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) Total Expenses 50,00,000 40,00,000 II. Expenses Purchases of Stock-in-Trade 34,00,000 28,50,000 Change in Inventories of Stock-in-Trade 1 1,00,000 1,50,000 Employees Benefits Expenses 1,00,000 1,00,000 Other Expenses 2 2,00,000 1,50,000 Total 38,00,000 32,50,000 III. Net Profit (I-II) 12,00,000 7,50,000 Notes to Accounts Particulars 31st March, 2019 (₹) 31st March, 2018 (₹) I. Change in Inventory of stock-in-Trade Opening Inventory 2,00,000 3,50,000 Less: Closing Inventory 1,00,000 2,00,000 1,00,000 1,50,000 2. Other Expenses Administrative Expenses 50,000 50,000 Selling and Distribution Expenses 1,50,000 1,00,000 2,00,000 1,50,000