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No. TASK 3 (30 Marks) QUESTION 1: Comparative Balance Sheet (15 Marks) A Construction Company has the following balance sheet at the end of two financial years - 315 December 2019 and 31st December 2020. Prepare the Comparative Balance Sheet and find out percentage increase or decrease in the value of the assets and liabilities as on 31 December 2020. All Amounts in OMR Particulars Note 31 Dec 31 Dec 2019 2020 1. Equity and Liabilities 1. Shareholders' Funds a) Share capital 20,00,000 15.00.000 b) Reserve and surplus 13,00,000 14.00.000 2. Non-current Liabilities Long-term borrowings 19,00,000 16.00,000 3. Current liabilities Trade payables 3,00,000 2,00.000 Total 55.00.000 47,00.000 II. Assets 1. Non-current assets a) Fixed assets - Tangible assets 20,00.000 15,00,000 - Intangible assets 19.00.000 16,00,000 2. Current assets - Inventories 13,00,000 14,00,000 - Cash and Cash Equivalents 3,00,000 2,00.000 Total 55.00.000 47.00.000