High Growth Fertilizers Limited is engaged in the manufacture and distribution of fertilizers in India. During the year 2016–17, the company made a profit of ₹ 693.27 Crore. The Board proposed a dividend @ 300% on the Equity Shares. The dividend attracts distribution tax @ 15% of the amount distributed. The Board also proposed transfer of ₹ 400 Crore to general reserves. Other balances as extracted from the books of accounts of the company are given below:

You are required to prepare the balance sheet of High Growth Fertilizer Limited as on 31st March 2017. 

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Particulars Accumulated depreciation - Land and building - Plant and machinery - Other tangible assets Capital work-in-progress Cash and cash equivalents Deferred tax assets Deferred tax liability Finished goods General reserves Investments in mutual funds Investments in subsidiary companies Land and building (At cost) Liabilities towards Expenses Loans and advances-Long-term Loans and advances-Short-term Other current assets Other current liabilities Other long-term liabilities Other short-term borrowings Other tangible assets (At cost) Plant and machinery (At cost) Prepaid expenses Profit and loss balance (1st April 2016) Provisions for warranties (Long-term) Provisions for taxation Provisions for employees benefits (Long-term) Raw material Share capital (Face value *10 each) Term loan from banks Trade payables Trade receivables Work-in-progress Working capital loans from banks (² in Crore) 102.45 445.35 58.76 133.13 595.85 23.89 91.34 1266.27 1300.2 322.04 627.9 435.01 48.37 51.4 2013.38 4.8 176.14 33.99 421.25 158.87 819.78 7.8 446.96 5.33 34.84 10.96 345.56 28.26 272.79 2042.72 887.02 243.78 1723.5