Taking the data of Example 2, classify different liability items as provided under Indian GAAP.

Data from Example 2

Classify the following items into different categories of assets as provided under India GAAP.

Liabilities Owner's Capital Secured Bank Loan Bank Overdraft Sundry Creditors Tax payable Outstanding Expenses Balance Sheet as on March 31, 2010 Amount () Assets 19,00,000 11,50,000 70,000 30,000 2,85,000 1,50,000 35,85,000 Land & Building Plant & Machinery Furniture Investment Stock Sundry Debtors Bills Receivables Cash and Bank Pre-paid Expenses Marketable Securities Preliminary Expenses Goodwill Patents Amount (*) 15,30,000 11,10,000 2,20,000 90,000 95,000 1,75,000 25,000 80,000 15,000 20,000 40,000 1,10,000 75,000 35,85,000