The summarised Balance Sheet of XYZ Ltd. as on 31st December, 2014 and 31st December, 2015 are given below:

Additional information:
(i) Investments costing ₹ 8,000 were sold during the year 2015 for ₹ 8,500.
(ii) Provision for tax made during the year was ₹ 9,000.
(iii) During the year part of the fixed assets costing ₹ 10,000 were sold for ₹ 12,000 and the profit was included in Profit and Loss Account;
(iv) Dividend paid during the year amounted to ₹ 40,000; and
(v) Provision for tax should be treated as current liability.
You are required to prepare:
(i) A Statement of Changes in Working Capital;
(ii) A Statement of Sources and Application of Funds.

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Balance Sheets of XYZ 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: (4) Current Liabilities: Particulars (1) (a) Long-term Borrowings - Mortgage Loan TOTAL (a) Short-term Borrowings (b) Trade Payables (c) Other Current Liabilities (d) Short-term Provisions - Provision for Taxation Note No. (2) (1) (2) 4,50,000 3,56,000 - - 1,68,000 75,000 10,49,000 31.12.2015 (3) (4) 4,50,000 3,78,000 - 2,70,000 - 1,34,000 10,000 12,42,000