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From the following Balance sheet of ABC Ltd., for the year ending 31" Dec. 2002 and 2003, you are required to prepare a Comparative Balance Sheet : Particulars 2002 Rs. 2003 Rs. Assets : Cash in Hand Cash at Bank Sundry Debtors Stock Bills Receivable Prepaid Expenses Fixed Assets 5,000 3,500 45,000 35,000 11,000 2,500 1,50,000 2,52,000 5,500 5,000 40,000 40,000 11,500 3,000 1,65,000 2,70,000 Liabilities & Capital: Share Capital Short-Term Loan Long-Term Debt Bills Payable Sundry Creditors Bank Overdraft 1,35,000 32,000 45,000 7,000 6,000 27,000 2,52,000 1,45,000 35,000 42,000 5,000 8,000 35,000 2,70,000