From the following Balance Sheet of Hira Ltd. as at 31st March, 2023, prepare Comparative Balance Sheet: 

If vector \( \mathbf{a} = 3 \hat{i} + 2 \hat{j} - \hat{k} \) \text{ and } \( \mathbf{b} = \hat{i} - \hat{j} + \hat{k} \), then which of the following is correct?