Rocha storted a small business of tracing her accountant prepared following trial balonce looking onto the scles figure is Rs 100000 which is quite impressive, where as the cosh position is at Rs 38000, Rocha is confused whether she has been profitable or not, Please help to prepare the Bolonce sheet of M/s Rooho Troders from the following particulars and comment on the liquidity versus profitability position as on 31 march 2021