Classify the following items under Major Heads and Sub-Heads (if any) in the Balance Sheet of a company as per Schedule III, Part I of the Companies Act, $\displaystyle 2013$ : (i) Accrued Income (ii) Capital Advances (iii) Capital work-in-progress

Item Major Head Sub Head i Accrued Income Current Assets Other Current Assets ii Capital Advances Non- Current Assets Long term Loans & Advances iii Capital work in progress Non- Current Assets Fixed Assets/ Property, Plant & Equipment and Intangible Assets- Capital Work in Progress.