The following is the Balance Sheets of M/S. Gupta for the years 2018 and 2019. Prepare the comparative Balance Sheet and study the financial position of the concern. The following is the Balance Sheets of M/S. Gupta for the years 2018 and 2019. Prepare the comparative Balance Sheet and study the financial position of the concern. LIABILITIES 2018 (Rs.) 2019 (Rs.) ASSETS 2018 (Rs.) 2019 (Rs.) Equity Share - Capital Reserves & - Surplus Debentures Long-Term -Loan on -Mortgage Bills Payables Sundry Creditors Other Current Liabilities 5,00,000 3,30,000 2,00,000 1,00,000 50,000 1,00,000 5,000 7,00,000 2,20,000 3,00,000 1,50,000 45,000 1,20,000 10,000 Land & Building Plant & -Machinery Furniture Other Fixed -Assets Cash in Hand Bills Receivables Sundry Debtors Stock Prepaid -Expenses 2,70,000 4,00,000 20,000 25,000 20,000 1,00,000 2,00,000 2,50,000 - 1,70,000 6,00,000 25,000 30,000 40,000 80,000 2,50,000 3,50,000 2,000 12,85,000 15,45,000 12,85,000 15,45,000