The Balance Sheet of National Plastics Ltd. as on 31.12.2014 and on 31.12.2015 are given below:

The entire Share Capital of the Company was issued for cash. Depreciation on Plant and Machinery written off for the year 2015 amounted to ₹ 56,000. During the year, the company paid a dividend of ₹ 30,000. Prepare for the year
(a) A Statement of Changes in Working Capital;

(b) A Statement of Sources and Application of Funds.

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Balance Sheets of National Plastics Ltd. as at 31st December, 2014 and 2015 31.12.2014 (₹) (3) I. EQUITY AND LIABILITIES (1) Shareholders' Funds: (a) Share Capital (b) Reserves and Surplus (2) Share Application Money Pending Allotment: (3) Non-current Liabilities: (a) Long-term Borrowings-8% Debentures (4) Current Liabilities: (a) Short-term Borrowings (b) Trade Payables (c) Other Current Liabilities TOTAL II. ASSETS (1) Non-current Assets: (a) Fixed Assets (i) Tangible Assets (2) Current Assets: TOTAL Particulars (1) (a) Current Investments (b) Inventories (c) Trade Receivables (d) Cash and Cash Equivalents Note No. (2) (1) (2) (3) 6,00,000 60,800 - 1,00,000 1,28,000 8,88,800 6,12,000 1,00,000 76,000 1,00,800 8,88,800 31.12.2015 (3) (4) 7,00,000 1,44,200 | 1,36,000 9,80,200 6,48,000 1,20,000 1,00,000 1,12,200 9,80,200