The correct answer is option 2- ABF.
A) Plant & machinery- Non-Current Asset
B) Building- Non-Current Asset
C) Equity share capital of ₹100 each ₹70 called and paid up- Shareholder’s Funds
D) 10% Debentures-Non-current Liabilities
E) Equity share capital ₹100 each for 1000 shares- Shareholder’s Funds
F) Furniture & fixtures- Non-Current Asset
G) Long-term bank loan(secured) of ₹250000-Non-current Liabilities
*BUILDING, PLANT & MACHINERY, FURNITURE & FIXTURES ARE THE TANGIBLE FIXED ASSETS
The vertical format of balance sheet is as follows-
EQUITY AND LIABILITIES
1) Shareholder’s Funds (a) Share Capital (b) Reserves and Surplus (c) Money received against share warrants
2) Share Application money pending allotment
3) Non-current Liabilities (a) Long-term borrowings (b) Deferred tax liabilities (net) (c) Other long-term liabilities (d) Long-term provisions
4) Current Liabilities (a) Short-term borrowings (b) Trade payables (c) Other current liabilities (d) Short-term provisions
ASSETS
1) Non-Current Assets
(a) Fixed assets
(i) Tangible assets
(ii) Intangible assets
(iii) Capital work-in-progress
(iv) Intangible assets under development
(b) Non-current investments (c) Deferred tax assets (net) (d) Long-term loans and advances (e) Other non-current assets
2) Current Assets (a) Current investments (b) Inventories (c) Trade receivables (d) Cash and cash equivalents (e) Short-term loans and advances (f) Other current assets | 
