From the following Balance Sheet of Nayak Ltd. prepare a Comparative Balance Sheet : Balance Sheet of Nayak Ltd. as at 31st March, $\displaystyle 2024$ $\displaystyle 31.3.2024$ $\displaystyle 31.3.2023$ Particulars () () I Equity and Liabilities : 1. Shareholders' Funds Share Capital $\displaystyle 6,00,000$ $\displaystyle 4,00,000$ 2. Non-Current Liabilities Long-term borrowings $\displaystyle 2,25,000$ $\displaystyle 1,50,000$ 3. Current Liabilities Trade Payables $\displaystyle 75,000$ $\displaystyle 50,000$ Total $\displaystyle 9,00,000$ $\displaystyle 6,00,000$ II Assets : 1. Non-Current Assets Property, Plant and Equipment $\displaystyle 6,75,000$ $\displaystyle 4,50,000$ and Intangible Assets 2. Current Assets (a) Inventories $\displaystyle 1,50,000$ $\displaystyle 1,00,000$ (b) Cash and Cash Equivalents $\displaystyle 75,000$ $\displaystyle 50,000$ Total $\displaystyle 9,00,000$ $\displaystyle 6,00,000$

Comparative Balance Sheet of Nayak Ltd. 31st As at March $\displaystyle 2024$ Particulars Note $\displaystyle 31.3.2023$ $\displaystyle 31.3.2024$ Absolute Percentage No. Change Change ₹ ₹ ₹ % I. Equity & Liabilities 1. Shareholder’s Fund Share Capital $\displaystyle 4,00,000$ $\displaystyle 6,00,000$ $\displaystyle 2,00,000$ $\displaystyle 50$ 2. Non-Current liabilities Long Term Borrowings $\displaystyle 1,50,000$ $\displaystyle 2,25,000$ $\displaystyle 75,000$ $\displaystyle 50$ 3. Current Liabilities Trade Payables $\displaystyle 50,000$ $\displaystyle 75,000$ $\displaystyle 25,000$ $\displaystyle 50$ Total $\displaystyle 6,00,000$ $\displaystyle 9,00,000$ $\displaystyle 3,00,000$ $\displaystyle 50$ II. Assets 1. Non-Current Assets Property, Plant & Equipment & $\displaystyle 4,50,000$ $\displaystyle 6,75,000$ $\displaystyle 2,25,000$ $\displaystyle 50$ Intangible Assets 2. Current Assets Inventories $\displaystyle 1,00,000$ $\displaystyle 1,50,000$ $\displaystyle 50,000$ $\displaystyle 50$ Cash & Cash Equivalents $\displaystyle 50,000$ $\displaystyle 75,000$ $\displaystyle 25,000$ $\displaystyle 50$ Total $\displaystyle 6,00,000$ $\displaystyle 9,00,000$ $\displaystyle 3,00,000$ $\displaystyle 50$