| Particular | 31st March, 2019 Amount (Rs.) | 31st March, 2018 Amount (Rs.) |
| Goodwill | 75,000 | 1,00,000 |
| Patents | 1,00,000 | 75,000 |
| Land | 90,000 | 1,00,000 |
| Furniture | 2,46,000 | 21,000 |
| Plant and Machinery (Net) | 2,00,000 | 2,00,000 |
| 10% Investments | 1,80,000 | 2,00,000 |
| Accrued Interest on Investments | 6,000 | … |
SOLUTION
