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From the following data relating to the liabilities side of balance sheet of X Ltd., for the period March 31, 2012 to 2015, calculate the trend percentages taking 2012 as the base year. 

Liabilities 2012 2013 2014 2015
Equity Share Capital 100 100 120 150
General Reserve 80 100 120 150
12% Debentures 40 50 50 50
Bank Overdraft 30 40 55 50
Bills Payable 10 12 8 14
Sundry Creditors 30 40 50 60
Outstanding Liabilities 5 7.5 12.5 15

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                    Trend Percentages

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