The extracts from the books of account of Victoria Limited as on 31st March 2017 are given as follows. Prepare the balance sheet of the company as on 31st March 2017. Make suitable assumptions as required. 

What are your key observations based upon the balance sheet relating to compositions of the equity and liabilities and assets of the company.

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Particulars Accumulated depreciation Advance income tax Advance received from clients Capital reserve Capital work-in-progress Cash and bank Deferred tax assets Deferred tax liabilities Deposits Electricity/Rental Deposits with financial institutions Property, plant and equipment- General reserves Investments Current Investments-Long-term Loans and advances-Others Loans to employees-Housing Other current liabilities Outstanding expenses (in Crore) 2,893 667 82 54 409 10,556 432 232 99 1,892 7,839 5,311 3,708 7 146 38 424 645 Particulars Outstanding salaries and bonus Prepaid expenses Profit and loss statement Proposed dividend Provision for diminution on long-term Investments Provision for tax Provision for tax on dividend Provision for Un-availed Leave Provision for warranty Provisions for doubtful debts Salary advances Securities premium account Share capital Sundry creditors Sundry debtors Unbilled revenue Unclaimed dividend Unearned revenue ( in Crore) 649 431 14,371 861 3 724 143 302 82 102 73 3,027 286 10 3,596 841 2 531