From the following Balance Sheets of ABC Ltd. make out:
(i) Statement of Changes in Working Capital;

(ii) Funds Flow Statement.

Additional information:
(a) Depreciation of ₹ 10,000 and ₹ 20,000 were charged on Plant and Buildings respectively in 2015.
(b) An interim dividend of ₹ 20,000 was paid in 2015.
(c) Income-tax of ₹ 35,000 was paid during the year 2015.

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I. EQUITY AND LIABILITIES (1) Shareholders' Funds: (a) Share Capital Balance Sheets of ABC Ltd. as at 31st December, 2014 and 2015 31.12.2014 (b) Reserves and Surplus (2) Share Application Money Pending Allotment: (3) Non-current Liabilities: (4) Current Liabilities: (a) Short-term Borrowings (b) Trade Payables (c) Other Current Liabilities (d) Short-term Provisions TOTAL II. ASSETS (1) Non-current Assets : (a) Fixed Assets (2) Current Assets: Particulars (1) (i) Tangible Assets (ii) Intangible Assets-Goodwill (a) Current Investments (b) Inventories (c) Trade Receivables (d) Cash and Cash Equivalents Note No. (2) (1) (2) (3) (4) (3) 4,50,000 70,000 75,000 82,000 6,77,000 2,80,000 1,15,000 77,000 1,80,000 25,000 31.12.2015 (₹) (4) 5,00,000 1,18,000 99,000 1,00,000 8,17,000 3,70,000 90,000 1,09,000 2,30,000 18,000