From the following Balance Sheet of Jeevan Ltd. as at 31st March, 2022, prepare a Comparative Balance Sheet: 

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

Particulars Note No. 31.03.2022
31.03.2021
I Equity and Liabilities:
Shareholders’ Funds
Share Capital 16,00,000 10,00,000
2. Non-Current Liabilities
Long-term Borrowings 6,00,000 5,00,000
3. Current Liabilities
Trade Payables 12,00,000 10,00,000
Total 33,00,000 25,00,000
II Assets :
1. Non-Current Assets
Fixed Assets
(a) Tangible Assets 18,00,000 12,00,000
(b) Intangible Assets 10,00,000 8,00,000
2. Current Assets
Cash and Cash Equivalents 5,00,000 5,00,000
Total 33,00,000 25,00,000

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

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