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B. Sudha and Vijay are partners in a business rm. Their position as on 31 December 2010, 2011, 2012 is given here. You are required to work out the trend percentage and give your interpretations on the same. Liabilities 2012 Summarized Balance Sheet 2011 2010 2011 2010 Partners' Capital 4,00,000 3,40,000 3,00,000 3,60,000 2,80,000 General Reserve Unsecured Loans 1,00,000 1,60,000 1,00,000 1,80,000 1,00,000 1 ,40,000 1,50,000 1,60,000 1,35,000 1,40,000 Sundry Creditors 1,60,000 90,000 45,000 80,000 60,000 8,80,000 7,70,000 6,35,000 Assets 201 2 Fixed 4,00,000 Assets Current Assets Stock 1 ,60,000 Debtors 2,00,000 Loans 1,00,000 and Advances Cash and 20,000 Bank Balances 8,80,000 20,000 7,70,000 20,000 6,35,000 Particulars Summarized Income Statement 2012 2011 2010 Sales 40,00,000 36,00,000 30,00,000 Less: Cost of Sales 28,00,000 12,00,000 24,00,000 12,00,000 20,00,000 10,00,000 Gross Prot Less: Ex.enses Net Prot 4 00 000 8,00,000 8,00,000 4 00 000 7,00,000 3 00 000