Under which major headings and subheadings will the following items be presented in the Balance Sheet of a company as per Schedule III, Part I of the Companies Act, 2013?

(i) Interest accrued and due on debentures
(ii) Loose tools
(iii) Accrued interest on calls in advance
(iv) Interest due on calls in arrears
(v) Trademarks
(vi) Premium on redemption of debentures
(vii) Plant and Machinery
(viii) Patents

Marks-4, CBSE:2018-19/Main/02/Q-20*

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