From the following information, prepare a Common-Size Balance Sheet:

Particulars 31st March, 2024 (₹) 31st March, 2023 (₹)
Shareholders’ Funds 5,40,000 3,60,000
Non-current Liabilities 1,80,000 1,80,000
Current Liabilities 1,80,000 60,000
Non-current Assets 6,30,000 4,20,000
Current Assets 2,70,000 1,80,000

Solution :