The manager of a small plastic manufacturing company has reviewed the annual financial statements for the current year and is unable to determine from a reading of the balance sheet the reasons for the changes in cash during the year. He asks you for assistance and presents the following balance sheets of the Hypothetical Ltd.

Additional Information:
(i) There were no purchases or sales of tools.
(ii) Equity shares were issued at a discount of 10 per cent.
(iii) Old machinery that cost ₹2,250 was scrapped and written off the books. Accumulated depreciation on such equipment was ₹1,650.
(iv) The income statement for the current year is:

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Particulars Assets: Goodwill Buildings Land Machinery Tools Trade investments Inventories Sundry debtors Bills receivable Cash in hand Unexpired insurance Unamortised discount on debentures Liabilities: Equity share capital Debentures Sundry creditors Bank overdraft Bills payable Bank loans (short-term) Accrued taxes Accrued interest Allowance for doubtful accounts Accumulated depreciation Retained earnings Previous year March 31 *1,00,000 2,80,000 75,000 1,00,000 35,000 7,500 1,09,000 46,000 13,500 4,500 700 1,250 7,72,450 2,00,000 50,000 26,000 5,000 3,400 1,500 3,000 1,150 90,500 3,91,900 7,72,450 Current year March 31 (Nil) *4,05,000 70,000 1,65,000 20,000 9,000 1,05,000 90,000 10,500 1,000 600 1,050 8,77,150 3,50,000 75,000 29,000 4,000 4,500 750 2,500 5,000 2,250 1,35,600 2,68,550 8,77,150 Increase (Decreases) (1,00,000) 1,25,000 (5,000) 65,000 (15,000) 1,500 (4,000) 44,000 (3,000) (3,500) (100) (200) 1,04,700 1,50,000 25,000 3,000 4,000 (500) (2,650) 1,000 2,000 1,100 45,100 (1,23,350) 1,04,700