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Alter all necessary groups and create all ledger accounts within Tally ERP 9 from the information available within Income Statement & Balance Sheet.

First photo is Balance Sheet. Scouned photo is income statment. Also it is for year 2020.

STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER (Restated) 2019 Nota 2020 RO RO ASSETS Non current assets Property, plant and equipment Intangible assets Right-of-use assets Investment in subsidiary Deferred tax asset 4 5 6 7 4,233.442 20.559 639,808 461 71.824 4,701,811 37.962 438,019 461 21,369 25 Total non-current assets 4,966,094 5,199,622 8 Current assets Inventories Accounts and other receivables Cash and cash equivalents 1.179,753 345.780 128.55) 1,880,647 2,520,789 83,834 10 Total current assets 1,654,084 4,485,270 TOTAL ASSETS 6,620,178 9,684,892 EQUITY & LIABILITIES Equity Share capital Statutory reserve Accumulated losses 12 700,000 233,333 (5,730,385) 700,000 233.333 (1.166,179) Total equity (4,797,052) (232,846) Non-current liabilities Employees' end of service benefits Term loan Lease liabilities 13 14 15 413,721 1,115,526 528,774 523,318 1,107,616 406,494 Total non-current liabilities 2,058,021 2,037,428 Current liabilities Current portion of term loan Current portion of lease liabilities Bank borrowings Accounts and other payables 14 15 16 17 700,000 175,747 5,985,939 2,497,523 700.000 42,611 5.512,764 1.624,935 Total current liabilities 9,359,209 7,880,310 Total abilities 11,417,230 9,917.738 TOTAL EQUITY & LIABILITIES 6,620,178 9,684,892 Net assets per share 26 (0.685) (0.033) STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER Note Restated 2019 2020 Revenue Less: cost of revenue 18 19 R.O. 2,931,543 (4,240,017) R.O. 9,596,698 (7,895,908) Gross (loss) / profit (1,308,474) 1,700,790 Other income General and administrative overheads Selling and distribution expenses Financial charges Allowance for expected credit losses Advances paid written off Impairment loss on investment in subsidiary 20 21 22 24 9 67,893 (579,024) (1,979,050) (522,872) (84,832) (155,802) 44,405 (855,994) (2,669,553) (399,773) (138,245) (133) Net loss before tax (4,562,161) (2,318,503) 25 Tax expense 50,455 (16,614) (4,511,706) (2,335, 117) Net comprehensive loss for the year 27 (0.645) (0.334) Loss per share for the year