Under which Major Heads and Sub-Heads (if any) will the following items be presented in the Balance Sheet of a company as per Schedule III, Part I of the Companies Act, $\displaystyle 2013$ ? (i) Capital Advances (ii) Income received in Advance (iii) Stores and Spare Parts

Item Major Head Sub Head i Capital Advances Non- Current Assets Long term Loans & Advances Income received in Other Current ii Current Liabili-es advance Liabili-es iii Stores and Spare Parts Current Assets Inventories