0.51 : From the folowing Financial Statements of Moon Ltd. for the years ended 31st December, 2016 and 2017, pppare - (a) Common-size Income Statements (b) Common-size Balance Sheets (c) Comment on the above. Balance Sheet as on 31st December Liabilities 2016 2017 Assets 2016 2017 Equity Sware Captial 4,00.000 4,00,000 Land 1,00,000 1,00,000 9% Prel. Share Capital 3,00,000 3,00,000 Building 3,00,000 2,70,000 General Reserves 2,00,000 2,45,000 Plant 3,00,000 2,70,000 17% Debentures 1,00,000 1,50,000 Furniture 1,00,000 1,40,000 Creditors 1.50,000 2,00,000 Stock 2.00,000 3,00,000 Bill Payable 50,000 75,000 Debtors 2,00,000 3,00,000 Tax Payable 1,00,000 1,50,000 Cash 1,00,000 1,40.000 Total 13,00,000 15,20,000 Total 13,00,000 15,20,000 Profit and Loss Account for the year ended 31st December 2016 2017 Income Expenses 2016 2017 6,00,000 7,50,000 By Net Sales 8,00,000 10,00,000 To Cost of Goods Sold To Operating Expenses Administrative Selling To Net Profit Total 30.000 40,000 20,000 20,000 1,50,000 1,90,000 8,00,000 10,00,000 Total 8,00,000 10,00,000