From the following Balance Sheets of XYZ Ltd., make out

(i) A Statement of Change in Working Capital;
(ii) A Fund Flow Statement for the year 2015.

Additional information:
(a) A piece of land has been sold out in 2015 and the profit on sale has been credited to Capital Reserve Account.
(b) A machine has been sold for ₹ 10,000. The written-down value of the machinery was ₹ 12,000. Depreciation of ₹ 10,000 is charged on Plant Account in 2015.
(c) An interim dividend of ₹ 20,000 has been paid in 2015.

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Balance Sheets of XYZ Ltd. as at 31st December, 2014 and 2015 31.12.2014 (₹) (3) I. EQUITY AND LIABILITIES (1) Shareholders' Funds: (a) Share Capital (b) Reserves and Surplus (2) Share Application Money Pending Allotment: (3) Non-current Liabilities: (4) Current Liabilities: (a) Short-term Borrowings (b) Trade Payables (c) Other Current Liabilities (d) Short-term Provisions TOTAL II. ASSETS (1) Non-current Assets : (a) Fixed Assets Particulars (1) (i) Tangible Assets (ii) Intangible Assets - Goodwill (b) Non-current Investments Note No. (2) (1) (2) (3) (4) (5) 4,50,000 55,000 45,000 30,000 82,000 6,62,000 2,80,000 1,00,000 20,000 31.12.2015 (3) (4) 5,00,000 1,08,000 63,000 36,000 1,00,000 8,07,000 3,70,000 80,000 30,000