Illustration - 6 Friends Bank Ltd. gives you the following particulars from their books for the year ended 31-3-2015. You are required to prepare Balance Sheet as on 31-3-2015 in the prescribed form. Particulars Debit Rs. Credit Rs. Cash in hand 1,50.000 25,00.000 6 5,00.000 Share Capital Investments in Equity Shares (Fully paid Rs. 3 lakhs Partly paid Rs. 2 lakhs) General Reserve 3.00.000 6,00.000 5,75,000 15.000 2,00,000 1,50,000 4,00,000 2,00,000 25,00,000 40,00,000 4,00,000 Statutory Reserve Investments in Government Securities (Central & State Government) Interest accrued on Investments Balances with Reserve Bank of India Balance with Other Banks - (Current Accounts) Borrowings from Central Bank of India (unsecured) Bills Payable Fixed Deposits Current Accounts Contingency Accounts Loans Cash Credits Overdrafts Savings Accounts Unclaimed Dividends Bills Discounted & Purchased Branch Adjustments Profit & Loss A/C (1-4-2014) Advances Premises (less depreciation) Furniture (less depreciation) Provision for taxation Profit for 2015 50,00,000 80,00.000 7,70,000 65,00,000 25,000 15,00,000 74,000 1,00,000 7,50,000 6,00,00 2,00,000 3,91,000 4,20,000 1,84,10,000 1,84,10,000 Following further information is given. a) Authorised Capital is Rs. 1,00,00.000 (2,00,000 Shares of Rs. 50 each.) b) Issued Capital is half of the Authorised Capital. All Shares are fully subscribed on which Rs. 25 per share are paid up