=+9. From the following accounts, prepare a Statement of Working Capital and a Source and Application of
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=+9. From the following accounts, prepare a Statement of Working Capital and a Source and Application of Funds Statement:
Share Capital Share Premium General Reserve Profit & Loss Account Future Income Tax Current Liabilities:
Creditors Proposed Dividend 1961 1962
£ £
50,000 60,000 10,000 10,000 4,000 —
11,010 4,016 3,620 5,710 2,019 4,416 4,000 4,800
£84,649 £88,942
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