Prepare Common-size Balance Sheet and comment on the financial position of Sun Ltd. and Star Ltd. The Balance Sheet of Sun Ltd. and Star Ltd. as at 31st March, 2019 are: Particulars Sun Ltd. (₹) Star Ltd. (₹) I. EQUITY AND LIABILITIES 1. Shareholders' Funds (a) Share Capital 9,00,000 12,00,000 (b) Reserves and Surplus 4,00,000 3,50,000 2. Current Liabilities Trade Payables (Creditors) 2,00,000 2,50,000 Total 15,00,000 18,00,000 II. ASSETS 1. Non-Current Assets Fixed Assets (Tangible) 10,00,000 16,00,000 2. Current Assets Trade Receivables (Debtors) 5,00,000 2,00,000 Total 15,00,000 18,00,000