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.