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) Patents (ii) Capital work-in-progress (iii) Unpaid dividend

S.No. Items Heads Sub Heads $\displaystyle 1$ Patents Non Current Assets Fixed Assets—Intangible Alternatively, Property, Plant & Equipment & Intangible Assets $\displaystyle 2$ Capital work-in- Non Current Assets Fixed Assets progress Unpaid dividend $\displaystyle 3$ Current Liabilities Other Current Liabilities Assets under the sub head of part 1.