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) Prepaid Rent (ii) Mortgage Loan (iii) Computer Software

S.No. Item Head Sub Head $\displaystyle 1$ Prepaid Rent Current Assets Other Current Assets $\displaystyle 2$ Mortgage Loan Non-Current Liability Long Term Borrowings $\displaystyle 3$ Computer Software Non-Current Assets Fixed Assets—Intangible Alternatively, Property, Plant & Equipment & Intangible Assets Assets under the sub head of part 3.