Prepare Comparative Balance Sheet of Gold Coin Ltd. from the information given below:

1. Shareholder’s Funds

(a) Share Capital

(b) Reserves and Surplus

9,00,000

3,30,000

7,50,000

2,85,000

2. Non-Current Liabilities

Long-term Borrowings

(i) 12% Debentures (Secured)

(ii) Unsecured Loan

1,80,000

1,20,000

2,70,000

1,80,000

3. Current Liabilities

(a) Trade Payables

I. Non-Current Assets

Property, Plant and Equipment and Intangible Assets:

(i) Property, Plant and Equipment

(ii) Intangible Assets

10,65,000

90,000

11,45,000

1,00,000

2. Current Assets

(a) Trade Receivables

(b) Cash and Bank Balances

6,10,000

1,85,000

4,50,000

1,65,000