Data formatting refers to the process of arranging or structuring data in a specific format for better presentation and readability. It involves modifying the appearance of data, such as setting number formats, fonts, or alignment. Tools used to format data include:
1. Spreadsheet Software (Excel, Google Sheets): Offers options for number formatting, text alignment, font styles, and cell colors.
2. Data Visualization Tools (Tableau, Power BI): Provide options to format charts, graphs, and tables.
3. Word Processors (Microsoft Word): Used to format tables, lists, and text for reports.
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: 