Q13 Prepare for the above comparative balance sheet a) A schedule of changes in working capital; and b) Funds flow statement.

Liabilities 31st Dec, 31st Dec, Assets 31st Dec, 31st Dec, 1984 1985 1984 1985 Rs. Rs. . Rs. RS Share capial 2,00,000 2,30,000 Plant and machinery 190,000 210000 Trade 80,000 100000 Building 1,05,000 137000 Bank Loan 40,000 25,000 Inventory 20000 2700 Mortgage 25,000 Trade Debtors 40,000 5500 Profit and Loss a/c 65,000 83,000 Cash 30,000 34000 3,85,000 4,63,000 385000 463000