Do 1t Yourself The following are the Balance Sheets of Harsha Ltd. as on March 31, 2006 and March 31, 2007 Liabilities 2005 2006 Assets 2005 2006 25.) (RS.) OMR OMR OMR OMR Equity Capital 1,00,000 1,65,000 Fixed Assets 1,20,000 1,75,000 Preference Capital 50,000 75,000 Stock 20,000 25,000 Reserves 10,000 15,000 Debtors 50,000 62,500 Profit and Loss Account 7,500 10,000 Bills Receivable 10,000 30,000 Bank Overdraft 25,000 25,000 Prepaid Expenses 5,000 6,000 Creditors 20,000 25,000 Cash at Bank 20,000 26,500 Provision for Taxation 10,000 12,500 Cash in hand 5,000 15,000 Proposed Dividend 7,500 12,500 2,30,000 3,40,000 2,30,000 3,40,000 Prepare Common Size Balance Sheet and interpret the same