From the following particulars, prepare the Balance Sheet of ABC Co. Ltd as at March 31, current year. Current ratio, 2 Stock velocity, 2 months Working capital, Rs 4,00,000 Creditors velocity, 2 months Capital block to current asset, 3:2 Debtors velocity, 2 months Fixed asset to turnover, 1:3 Gross profit ratio, 25 per cent (to sales) Sales cash/credit, 1:2 Capital block: Debentures/share capital, 1:2 Net profit, 10 per cent of turnover Reserve, 2.5 per cent of turnover