A company's reserves and surplus was ₹7,00,000 in the year 2019 and it became ₹13,00,000 in the year 2020. What is the percentage of change in company's reserves and surplus?

85.71%

Reserves and surplus in 2019 =  ₹7,00,000
Reserves and surplus in 2020 =  ₹13,00,000
Change = 1300000 - 700000
             = ₹600000

% of Change = (Change / Previous year figure) x 100
                     = 6,00,000/700,000*100
                     = 85.71%