Q. Prepare a schedule for changes in the working capital from the Balance Sheet data given below:

\begin{tabular}{|l|l|l|} \hline & Dec 2020 (Rs.) & Dec 2021 (Rs.) \\ \hline Capital \& Liabilities: & & \\ \hline Share Capital & 3,00,000 & 3,75,000 \\ \hline Trade creditors & 1,0,6000 & 70,000 \\ \hline Profit \& Loss A/c & 14,000 & 31,000 \\ \hline & 4,20,000 & 4,76,000 \\ \hline Assets: & & \\ \hline Machinery & 70,000 & 1,00,000 \\ \hline Stock-in-trade & 1,21,000 & 1,36,000 \\ \hline Debtors & 1,81,000 & 1,70,000 \\ \hline Cash & 48,000 & 70,000 \\ \hline Total & 4,20,000 & 4,76,000 \\ \hline \end{tabular}