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Classify the following items into current assets, fixed assets, proprietary funds and current liabilities and prepare a balance sheet for Dilli Durbar Company as at March 31, 20X7: Provide for depreciation on plant and machinery at the rate of 10% per annum. Sundry debtors include 500 for goods supplied to a customer, who has become insolvent. Insurance charges for stock insurance are paid on September 30 20X6