Prepare a common size Balance Sheet of KJ Ltd. from the following information:
Particulars NoteNo. 31.3.2017 Rs. 31.3.2016 Rs.
I- Equity and Liabilities:-

1. Shareholder's Funds
2. Non-current Liabilities
3. Current Liabilities
   Total
   II- Assets
4. Non-current Assets
5. Current Assets
   Total

In the books of KJ Ltd.
Common size – Balance Sheet as per Schedule III, Companies Act 2013
Particulars
Note No.
PY (31.3.16)
CY (31.3.16)
Percentage Change
2016
2017
I. Equity and liabilities

1. Shareholder’s funds
   4,00,000
   8,00,000
   50
   50
2. Non-current liabilities
   2,00,000
   5,00,000
   25
   31.25
3. Current liabilities
   2,00,000
   3,00,000
   25
   18.75
   Total
   8,00,000
   16,00,000
   100
   100
   II. Assets
4. Non-current assets
   5,00,000
   10,00,000
   62.5
   62.5
5. Current assets
   3,00,000
   6,00,000
   37.5
   37.5
   Total
   8,00,000
   16,00,000
   100
   100