From the following Balance Sheet of J.J. Ltd. prepare a Comparative Balance Sheet as at 31.3.2022:
J.J. Ltd.
Balance Sheet as at 31.3.2022
| Particulars | Note No. | 31.03.2022 ₹ |
31.03.2021 ₹ |
|---|---|---|---|
| I Equity and Liabilities: | |||
| Shareholders’ Funds | |||
| (a) Equity Share Capital | 25,00,000 | 20,00,000 | |
| (b) Reserves and Surplus | 5,00,000 | 4,00,000 | |
| 2. Non-Current Liabilities | |||
| Long-term Borrowings | 10,00,000 | 10,00,000 | |
| 3. Current Liabilities | |||
| Trade Payables | 2,00,000 | 1,00,000 | |
| Total | 42,00,000 | 35,00,000 | |
| II Assets : | |||
| 1. Non-Current Assets | |||
| Fixed Assets | 30,00,000 | 25,00,000 | |
| 2. Current Assets | |||
| Inventories | 12,00,000 | 10,00,000 | |
| Total | 42,00,000 | 35,00,000 |
Marks-3, CBSE:2021-22/Term-2/Zone-3/Set-1/Q-11*