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4. From the following information, prepare a common size balance sheet and comment upon the changes: Contd....P/2 Sr.No.6103 (2) 31st March 31st March PARTICULARS

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4. From the following information, prepare a common size balance sheet and comment upon the changes: Contd....P/2 Sr.No.6103 (2) 31st March 31st March PARTICULARS 2020 () 2019 (*) Share capital 6,60,000 7,20,000 Reserves & surplus 7,92,000 17,28,000 Non-current liabilities 6,65,000 4,00.000 Trade payables 9,90,000 16,52,000 Short-term provision 1,93,000 3,00,000 Fixed assets 10,00,000 20,00,000 Inventories 8,20,000 12,60,000 Trade Receivables Cash and Cash Equivalents 14,15,000 14,00,000 65,000 1,40,000

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