Q.12 Following data is derived from the books of X Ltd. Particulars 31.03.2021 30.03.20 Share Capital 3,00,000 2,40,000 Reserve and Surplus 80,000 70,000 Trade Payables 1,00,000 1,10,000 Trade Receivables 1,90,000 1,80,000 Short Term Provisions 40,000 15,000 Fixed Assets 2,90,000 2,30,000 Long Term Provisions 80,000 65,000 Current Investments 10,000 8,000 Inventory Cash and Cash Equivalents 1,01,000 9,000 72,000 10,000 You are required to prepare a Common Size Balance Sheet.
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