From the following particulars, prepare the balance sheet of Shri Mohan Ram and Co. Ltd as at March 31, current year.

Current ratio, 2

Stock Holding Period, 2 months

Working Capital (CA-CL), Rs. 4,00,000

Creditors payment period, 2 months

Long term debt to current asset, 3:2

Average collection period, 2 months

Fixed asset to sales, 1:3

Gross profit ratio, 25 per cent (to sales)

Sales (cash/credit), 1:2

Debentures/share capital, 1:2

Capital block:

Net profit, 10 per cent of sales

Reserve, 2.5 per cent of sales