From the following B/S year ended on 2014 and 2015, prepare Comparative statement and its interpretation 2014 Liabilities 2015 Rs 2014 2015 Assets Rs Rs Rs Equity share capital 500,000 270,000 1,70,000 Reserve and surplus 330,000 400,000 600,000 Land and 700,000 Building Plant and 222,000 Machinery 300,000 Furniture Other fixed 150,000 assets Debentures 200,000 20,000 25,000 Long term loan 100,000 25,000 30,000 50,000 20,000 mortgage Bill Payables Sundry creditors 40,000 100,000 100,000 80,000 45,000 Cash in hand Bill 120,000 Receivables Sundry debtors 10,000 Stock Prepaid 1547000 Expenses 200,000 250,000 5000 250,000 350,000 2000 1547000 Other current liabilities 1285000 1285000