From the following Balance Sheet of Surbhi Ltd. as at 31st March, 2019, prepare a Common Size Balance Sheet : 

Balance Sheet of Surbhi Ltd. as at 31st March, 2019

Particulars Note no. 31.3.2019
(₹)
31.3.2018
(₹)
I – Equity and Liabilities :
1. Shareholders Funds :
(a) Share Capital 20,00,000 9,00,000
(b) Reserves and Surplus 2,00,000 1,00,000
2. Non-Current Liabilities :
Long-term Borrowings 12,00,000 5,00,000
3. Current Liabilities :
Trade Payables 6,00,000 5,00,000
Total 40,00,000 20,00,000
II – Assets :
1. Non-Current Assets :
Fixed Assets : 20,00,000 10,00,000
2. Current Assets :
(a) Inventories 19,00,000 8,00,000
(b) Cash and Cash Equivalents 1,00,000 2,00,000
Total 40,00,000 20,00,000

Marks-4, CBSE:2019-20/Comp/01/Q-31*

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