The managing director of Sky Lark Products Limited, believes that something is wrong with the financial statement for the year 2004. The company’s income statement shows a net loss of Rs 37,400, yet a comparison of the previous year’s balance sheet with the current year’s balance sheet shows that the net working capital has increased by Rs 26,300. During the current year, the company has acquired new machinery for Rs 16,400. Depreciation of Rs 52,100 has been charged from the income statement of the current year. The company’s bankers have granted a loan of Rs 28,000, which became due for payment and was paid in March 2004. Prepare a reconciliation statement of the net working capital increase with the net loss for the current year.