Prepare a Common Size Balance Sheet from the following Balance Sheet of Shree Ltd. as at 31st March, 2022: 

Balance Sheet of Shree Ltd. as at 31st March, 2022

Particulars Note No. 31.03.2022
31.03.2021
I Equity and Liabilities:
Shareholders’ Funds
Share Capital 40,00,000 30,00,000
2. Non-Current Liabilities
Long-term Borrowings 20,00,000 15,00,000
3. Current Liabilities
Trade Payables 20,00,000 5,00,000
Total 80,00,000 50,00,000
II Assets :
1. Non-Current Assets
Fixed Assets
(a) Tangible Assets 20,00,000 15,00,000
(b) Intangible Assets 40,00,000 10,00,000
2. Current Assets
Inventories 20,00,000 25,00,000
Total 80,00,000 50,00,000

Marks-3, CBSE:2021-22/Term-2/Zone-4/Set-1/Q-11*

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