(Comparative Balance Sheet) Following are the summarized Balance Sheets of X Ltd. Prepare a Comparative Balance Sheet. Particulars Note No. 31.3.2015$ 31.3.2014 $ EQUITY AND LIABILITIES Shareholders' Funds 6,00,000 5,00,000 Share Capital Reserve and Surplus 1,20,000 1,10,000 Non-Current Liabilities Long Term Borrowings 5,00,000 6,50,000 Current Liabilities 4,80,000 3,80,000 Short term Borrowings Total 17 00 000 16 40 000 ASSETS Non-Current Assets Fixed Assets 9,90,000 11,40,000 Current Assets Inventories 7,10,000 5,00,000 Total 17 00 000 16 40 000