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At the end of March, 20X6 the balances in the several accounts of Nitin & Company are as follows: Rs. in million Accounts Balance Equity capital 120 Preference capital 30 Fixed assets (net) 217 Reserves and surplus 200 Cash and bank 35 Debentures (secured) 100 Marketable securities 18 Term loans (secured) 90 Receivables 200 Short-term bank borrowing (unsecured) 70 Inventories 210 Trade creditors 60 Provisions 20 Pre-paid expenses 10 Required: Make the balance sheet of Nitin & Company as per the format specified by the Companies Act.
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