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

Item Major Head Sub Head i Design Non- Current Assets Fixed Assets/Property, Plant & Equipment and Intangible Assets- Intangible Assets ii Unpaid dividend Current Liabili-es Other Current Liabili-es iii Capital work in progress Non- Current Assets Fixed Assets/ Property, Plant & Equipment and Intangible Assets.- Capital work in progress