Create a complete, single-file index.html for an "Audit Draft Generator from Trial Balance" web tool. It must be fully self-contained (all HTML, CSS, JavaScript in ONE file; use PapaParse via CDN only for CSV parsing). It must be mobile-responsive and deploy on Netlify Drop with zero editing.FEATURES:1. Buttons at top:

"🧪 Generate Sample Trial Balance" — creates and downloads a realistic synthetic Trial Balance CSV named Sample_TB.csv with about 25 line items and columns: Ledger Name, Group, Debit, Credit. Include a realistic mix across groups — Current Assets (Cash, Bank, Debtors, Inventory, Prepaid Expenses), Fixed Assets (Land, Building, Plant & Machinery, Furniture, Accumulated Depreciation as credit), Current Liabilities (Creditors, Outstanding Expenses, GST Payable, Provision for Tax), Loans (Bank Loan), Equity (Share Capital, Reserves & Surplus), Income (Sales, Other Income), and Expenses (Purchases, Salaries, Rent, Depreciation, Interest, Misc Expenses). Ensure Total Debit exactly equals Total Credit so it's a valid balanced TB.
"📂 Upload Trial Balance CSV" — file input accepting .csv.
A dropdown to select output type: "SA 700 – Independent Auditor's Report" or "SA 230 – Audit Working Paper".
"⬇️ Generate Document" button.
"🖨️ Print / Save as PDF" button (uses window.print()).
2. On CSV upload, parse with PapaParse and:

Compute Total Debit and Total Credit. Prominently display whether the TB is BALANCED ✅ or NOT BALANCED ❌ (show the difference). If not balanced, still allow generation but show a red warning.
Group ledgers by the "Group" column and compute group subtotals.
Compute key figures: Total Assets, Total Liabilities, Total Income, Total Expenses, Net Profit/(Loss) (Income − Expenses).
Compute ratios where possible: Current Ratio (Current Assets ÷ Current Liabilities) and Net Profit Ratio (Net Profit ÷ Sales × 100).
3. If "SA 700" selected, generate an Independent Auditor's Report based on SA 700 Illustration 1 (unmodified opinion) format, with these placeholders left blank for the auditor: [Name of Entity], [Date of Report], [Place of Signature], [Auditor's Firm Name], [Membership No.], [FRN], [UDIN]. Auto-insert a small "Financial Highlights (from Trial Balance)" box showing Total Income, Net Profit, and Total Assets pulled from the TB. Include standard sections: Opinion, Basis for Opinion, Management's Responsibility, Auditor's Responsibility, and signature block. Add a note that the report is a draft template requiring auditor's judgment and evidence.4. If "SA 230" selected, generate an Audit Working Paper per SA 230 with:

Header: Client [Name], Period [FY], Prepared by [_], Reviewed by [_], W.P. Ref [_].
A Lead Schedule table grouping the TB by Group with subtotals.
The balance check result.
The ratios / analytical review figures (SA 520 reference).
A short audit checklist with tick-box placeholders (e.g., "Casting checked", "Grouping verified", "Opening balances agreed", "Analytical review performed", "Exceptions noted").
A conclusion line with a placeholder for the auditor's remarks.
5. UI: Clean, professional, card-based, mobile-friendly, large touch targets, readable ₹ Indian number formatting. Generated documents should look print-ready (good margins, headings) when printed.
6. Robustness: Handle empty rows, missing/blank values, extra spaces, and invalid numbers without crashing.
7. Disclaimer at the bottom of every generated document: "This is a computer-generated DRAFT based solely on the uploaded Trial Balance. It does not constitute an audit opinion or completed documentation. Audit evidence, procedures, and professional judgement as per applicable Standards on Auditing are required before finalisation."
8. Load PapaParse from: https://cdnjs.cloudflare.com/ajax/libs/PapaParse/5.4.1/papaparse.min.jsOutput 
9. ONLY the complete index.html code, ready to save and deploy. No explanation.
10. Download the index.html file