Conduct a vertical analysis from the Balance Sheet below and select the INCORERECT observation Particulars I. Equity And Liabilities: 1. Shareholder's Funds (a) Share Capital (b) Reserve and Surplus 2. Non-Current Liabilities 3. Current Liabilities Balance Sheet II. Assets: 1. Non-Current Assets 2. Current Assets Total Note No. Amount A Ltd. B Ltd. 4,00,000 5,40,000 2,00,000 2,60,000 3,00,000 2,50,000 1,00,000 1,50,000 10,00,000 12,00,000 4,00,000 7,00,000 6,00,000 5,00,000 www.Totalgoel10,00,000 12,00,000 O a. In comparison to A Ltd, B Ltd has a stronger long term status O b. B Ltd's Non Current Assets are 18.33% higher than A Ltd O C. In comparison to A Ltd, B Ltd has a higher share capital O d. In comparison to B. Ltd, A Ltd's existing liabilities are (10%) are in a stronger way (12.50%) O e. B Ltd's Current Assets are 18.33% higher than A Ltd