The error "#####" appears in Excel when the column width is too narrow to display the content of a cell.
This happens especially with dates, large numbers, or text values that cannot fit within the column width.
The solution is to increase the column width by dragging its edge or using the AutoFit Column Width feature.
From the following Balance Sheet of Hira Ltd. as at 31st March, 2023, prepare Comparative Balance Sheet: 
From the following Balance Sheet of Hira Ltd. as at 31st March, 2023, prepare Comparative Balance Sheet: 