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The trainee accountant of Rudra Ltd. drafted the following Balance Sheet. He did not prepare it according to the format prescribed as per schedule III of the Companies Act, 2013 . He also classified a few items incorrectly.

Foot note : The company had an authorized capital of 2,00,000 Equity shares of Rs 10 each. 

You are required to prepare, as at 31st March, 2018: 

(i) The Balance Sheet of Rudra Ltd. as per Schedule III of the Companies Act, 2013. 

(ii) Notes to Accounts.

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                  Balance Sheet of Rudra Ltd.

                            As at 31.03.2018

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