The Balance Sheets of X Limited as at 31.3.2015 and 31.3.2016 were as follows: (4) Current Liabilities:

The Balance Sheets of X Limited as at 31.3.2015 and 31.3.2016 were as follows:

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(4) Current Liabilities: I. EQUITY AND LIABILITIES (1) Shareholders' Funds: (a) Share Capital (b) Reserves and Surplus (2) Share Application Money Pending Allotment: (3) Non-current Liabilities: (a) 11% Debentures (a) Short-term Borrowings (b) Trade Payables TOTAL II. ASSETS (1) Non-current Assets: (a) Fixed Assets Balance Sheets of X Limited as at 31st March, 2015 and 2016 31.03.2015 (₹) (3) (2) Current Assets: TOTAL Particulars (1) (i) Tangible Assets — Plant and Machinery (a) Current Investments (b) Inventories (c) Trade Receivables (d) Cash and Cash Equivalents Note No. (2) (1) (2) 45,000 14,000 - 10,000 8,700 77,700 46,700 11,000 18,000 2,000 77,700 31.03.2016 (₹) (4) 65,000 22,000 20,000 11,000 1,18,000 83,000 13,000 19,500 2,500 1,18,000