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Expenser eit \( c^{2} a l w \) wition \( Rs .7,400 \) wine paid by \( A \), a partner. 116. From the following information obtained from the books of Vichar Ltd. Prepare a Comparative statement of Profit nd loss for the year ending \( 31^{\text {"t }} \) March \( 2019 . \) (4) \begin{tabular}{|l|l|l|} \hline Srticulars & \( 2018-19 \) & \( 2017-18 \) \\ \hline Revenue from operations & \( 300 \% \) of cost of material consumed & \( 200 \% \) of cost of material consumed \\ Cost of Materials Consumed & Rs. \( 4,00,000 \) & Rs.2,00,000 \\ Other Expenses & \( 20 \% \) of cost of material consumed & \( 20 \% \) of cost of material consumed \\ Tax Rate & \( 50 \% \) & \( 50 \% \) \\ \hline 17. following are the balance sheets of Ltd. As on 31st March 2021 and 2022: \end{tabular} 17. following are the balance sheets of Ltd. As on 31st March 2021 and 2022: (6)

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