From the following Balance Sheet of Vinayak Ltd., prepare a Comparative Balance Sheet. Balance Sheet of Vinayak Ltd. as at 31st March, $\displaystyle 2024$ $\displaystyle 31.3.2024$ $\displaystyle 31.3.2023$ Particulars ( ) ( ) I Equity and Liabilities : Shareholders' Funds 1. Share Capital $\displaystyle 11,25,000$ $\displaystyle 7,50,000$ Non-Current Liabilities 2. Long-term Borrowings $\displaystyle 4,50,000$ $\displaystyle 3,00,000$ Current Liabilities 3. Trade Payables $\displaystyle 1,50,000$ $\displaystyle 1,00,000$ Total $\displaystyle 17,25,000$ $\displaystyle 11,50,000$ II Assets : Non-Current Assets 1. Property, Plant and Equipment and Intangible Assets $\displaystyle 12,75,000$ $\displaystyle 8,50,000$ Current Assets 2. (a) Inventories $\displaystyle 3,00,000$ $\displaystyle 2,00,000$ (b) Cash and Cash Equivalents $\displaystyle 1,50,000$ $\displaystyle 1,00,000$ Total $\displaystyle 17,25,000$ $\displaystyle 11,50,000$

Comparative Balance Sheet of Vinayak 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 $\displaystyle 7,50,000$ $\displaystyle 11,25,000$ $\displaystyle 3,75,000$ $\displaystyle 50$ 2. Non-Current liabilities Long Term Borrowings $\displaystyle 3,00,000$ $\displaystyle 4,50,000$ $\displaystyle 1,50,000$ $\displaystyle 50$ 3. Current Liabilities Trade Payables $\displaystyle 1,00,000$ $\displaystyle 1,50,000$ $\displaystyle 50,000$ $\displaystyle 50$ Total $\displaystyle 11,50,000$ $\displaystyle 17,25,000$ $\displaystyle 5,75,000$ $\displaystyle 50$ II. Assets 1. Non-Current Assets Property, Plant & Equipment & $\displaystyle 8,50,000$ $\displaystyle 12,75,000$ $\displaystyle 4,25,000$ $\displaystyle 50$ Intangible Assets 2. Current Assets Inventories $\displaystyle 2,00,000$ $\displaystyle 3,00,000$ $\displaystyle 1,00,000$ $\displaystyle 50$ Cash & Cash Equivalents $\displaystyle 1,00,000$ $\displaystyle 1,50,000$ $\displaystyle 50,000$ $\displaystyle 50$ Total $\displaystyle 11,50,000$ $\displaystyle 17,25,000$ $\displaystyle 5,75,000$ $\displaystyle 50$