In the past few years, the teaching-learning process has taken a leap and gone beyond the four walls of the classroom. Today, it has become possible to learn not just by sitting in a physical classroom, but from anywhere. Given below is a chart depicting the differences between E-learning and Classroom learning. Write an analytical paragraph in about 120 words, assessing the benefits and drawbacks of both, by selecting features that support your analysis. 
| Liabilities | Amount (₹) | Assets | Amount (₹) |
|---|---|---|---|
| Sundry Creditors | 1,80,000 | Cash in hand | 30,000 |
| General Reserve | 20,000 | Debtors | 1,20,000 |
| Capitals: | Kishore – 6,00,000 | Stock | 1,50,000 |
| Ranjan – 4,00,000 | Furniture | 1,00,000 | |
| Land and Building | 8,00,000 | ||
| Total | 12,00,000 | Total | 12,00,000 |