The following is the balance sheet of Heinzin Ltd$.$ Convert these into common size Balance sheets and interpret the same.

I. Equity & Liabilities: $20212022$

$1.$ Shareholders$$ funds:

A$)$ Share Capital $300000300000$

B$)$ Reserves & Surplus $650000436000$

$2.$ Non$-$Current Liabilities:

A$)$ Long$-$term Borrowings $250000200000$

$3.$ Current Liabilities:

A$)$ Trade Payables $285000240000$

B$)$ Short$-$term provisions $1500024000$

$15,00,00012,00,000$

II$.$ Assets

$1.$ Non$-$Current assets:

A$)$ Fixed assets $500000500000$

B$)$ Non$-$Current investments $310000196000$

$2.$ Current assets:

A$)$ Inventories $369000258000$

B$)$ Trade receivables $225000198000$

C$)$ Cash and Cash equivalents $9600048000$

$15,00,00012,00,000$