From the following Balance Sheets of PM Ltd. make out ----
(i) A Statement of Changes in Working Capital;

(ii) A Fund Flow Statement for the year 2015.

Additional information:
(a) During 2015 the Company paid ₹ 2,00,000 as Equity Dividend and ₹ 56,250 as Preference Dividend.
(b) The company redeemed the Preference Shares at premium of 5% after making a call of ₹ 50 per share to make the shares fully paid.
(c) During the year 2015 one plant whose book value was ₹ 1,00,000 was sold at a loss of ₹ 20,000 and the company purchased a plant for ₹ 6,00,000.

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Balance Sheets of PM Ltd. as at 31st December, 2014 and 2015 31.12.2014 (in Lakhs) (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: (4) Current Liabilities: (a) Short-term Borrowings (b) Trade Payables (c) Other Current Liabilities TOTAL Particulars (1) Note No. (2) (1) (2) 15.00 13.00 I - 10.00 38.00 31.12.2015 (in Lakhs) (4) 15.00 15.00 6.00 36.00