6. The following are the Balance Sheets of Ms Anjani Anand for the year 2006 and 2007. Discuss the financial position of the company in two years with the help of common size Balance Sheet. Liabilities 2006 Rs 2007 Rs Assets 2006 Rs 2007 Rs Share capital 625000 675000 Goodwill 80000 50000 Reserve surplus 352000 352000 Plant 526000 513000 Surplus 175535 59070 Patent 30000 26000 6% debentures 225000 200000 Investment 205000 125000 Accrued interest 3750 3000 Cash at bank 170650 287000 on debenture Sundry creditors Dividend payable Taxation provision Prepaid expenses 3200 4600 112000 143000 Debtors 138760 153000 - 25000 Stock 235800 287670 8000 48000 Debenture discount 6875 5000 1401285 1405070 1401285 1405070