From the following Balance Sheet of Hira Ltd. as at 31st March, 2023, prepare Comparative Balance Sheet:
\[
\begin{array}{|c|l|r|r|}
\hline
\textbf{Particulars} & \textbf{Note No.} & \textbf{31.3.2023 (₹)} & \textbf{31.3.2022 (₹)} \\
\hline
\textbf{I – Equity and Liabilities:} & & & \\
1. \text{Shareholders' Funds:} & & & \\
\hspace{0.5cm} (a) \text{Share Capital} & 1 & 15,00,000 & 12,00,000 \\
\hline
2. \text{Non-Current Liabilities:} & & & \\
\hspace{0.5cm} (a) \text{Long-term Borrowings} & 2 & 10,00,000 & 5,00,000 \\
\hline
3. \text{Current Liabilities:} & & & \\
\hspace{0.5cm} (a) \text{Trade Payables} & 3 & 1,00,000 & 3,00,000 \\
\hline
\textbf{Total} & & 26,00,000 & 20,00,000 \\
\hline
\textbf{II – Assets:} & & & \\
1. \text{Non-Current Assets:} & & & \\
\hspace{0.5cm} (a) \text{Fixed Assets/Property, Plant, and Equipment} & 4 & 20,00,000 & 15,00,000 \\
\hline
2. \text{Current Assets:} & & & \\
\hspace{0.5cm} (a) \text{Inventories} & 5 & 1,50,000 & 1,00,000 \\
\hspace{0.5cm} (b) \text{Trade Receivables} & 6 & 4,50,000 & 4,00,000 \\
\hline
\textbf{Total} & & 26,00,000 & 20,00,000 \\
\hline
\end{array}
\]