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Illustration 2. From the following balance sheets of Bharat Company prepare a statement showing changes in Working capital. 31" Dec.2006 Rs. 31" Dec.2007 Rs. Assets Goodwill Cash Debtors Closing Stock Long-term Investments Land Preliminary Expenses 5,000 70,000 90,000 1,20,000 10,000 27,000 3,000 3,25,000 10,000 25,000 98,000 87,000 15,000 15,000 5,000 2,55,000 50,000 20,000 Liabilities Trade Creditors Bills Payable Loans (Payable during 2008) Share Capital Profit & Loss Account 45,000 35,000 20,000 1,50,000 75,000 3,25,000 1,25,000 60,000 2,55,000