Prepare a schedule for changes in the working capital from the Balance

sheet data given below:

Dec $2020($Rs$.)$ Dec $2021($Rs$.)$

Capital & Liabilities:

Share Capital $6,00,0007,50,000$

Trade creditors $2,12,0001,40,000$

Profit & Loss A$/$c $28,00062,000$

$8,40,0009,52,000$

Assets:

Machinery $140,0002,00,000$

Stock$-$in$-$trade $2,42,0002,72,000$

Debtors $3,62,0003,40,000$

Cash $96,0001,40,000$

Total $8,40,0009,52,000$