What is comparative balance sheet

Question : Which of the following statements is correct?

Option 1: While preparing Common-size Balance Sheet, each item of Balance Sheet is expressed as % of Non-current Assets.

Option 2: While preparing Common-size Balance Sheet, each item of Balance Sheet is expressed as % of Current Assets.

Option 3: While preparing Common-size Balance Sheet, each item of Balance Sheet is expressed as % of Total Assets.

Option 4: While preparing Common-size Balance Sheet, each item of Balance Sheet is expressed as % of Non-current liabilities.

Question : Salaries paid Rs 4,500 and salaries debited to Income and Expenditure Account is Rs 5,000, where would the difference be transferred?

Option 1: assets side of closing Balance Sheet

Option 2: assets side of opening Balance Sheet

Option 3: Liabilities side of closing Balance Sheet

Option 4: Liabilities side of opening Balance Sheet