For electricity supply companies using the Double Account System, how are the total capital receipts and total expenditure typically shown in the General Balance Sheet?

1
Only the balance of the Capital Account is shown
2
Total expenditure on the assets side, total receipts on the liabilities side
3
Total receipts on the assets side, total expenditure on the liabilities side
4
Neither total receipts nor expenditure are shown; only current assets/liabilities

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