From the following Balance Sheet, prepare Comparative Balance Sheet of Sun Ltd.: Particulars Note No. 31st March, 2019 (₹) 31st March, 2018 (₹) I. EQUITY AND LIABILITIES 1. Shareholder's Funds (a) Share Capital 3,50,000 3,00,000 2. Non-Current Liabilities Long-term Borrowings 1,00,000 2,00,000 3. Current Liabilities : Trade Payables 1,50,000 1,00,000 Total 6,00,000 6,00,000 II. ASSETS 1. Non-Current Assets Fixed Assets (Tangible) 4,00,000 3,00,000 2. Current Assets Trade Receivables 2,00,000 3,00,000 Total 6,00,000 6,00,000