From the following summarised Financial Statement of Raghaban Ltd. as on 1.4.2015 and 31.3.2016 prepare:
(a) Statement of Change in Working Capital for the year ended 31.3.2016 and
(b) A Statement showing Sources and Application of Fund during the same year.

During the year ended 31.3.2016, the depreciation charged on fixed assets amounted to ₹ 1,25,000. The final dividend for the year ended 31.3.2015 amounted to ~ 50,000 was paid on 15.1.2016.

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Balance Sheets of Raghaban Ltd. as at 1st April, 2015 and 31st March, 2016 Note No. (2) I. EQUITY AND LIABILITIES (1) Shareholders' Funds: (a) Share Capital (b) Reserves and Surplus (2) Share Application Money Pending Allotment: (3) Non-current Liabilities: (a) Long-term Borrowings- 10% Debentures (4) Current Liabilities: Particulars (1) (a) Short-term Borrowings (b) Trade Payables (c) Other Current Liabilities (d) Short-term Provisions - Proposed Dividend TOTAL II. ASSETS (1) Non-current Assets: (a) Fixed Assets (i) Tangible Assets — Plant and Machinery (Net) - (b) Non-current Investments (1) (2) 01.04.2015 (3) (3) 5,00,000 3,00,000 - 2,50,000 4,50,000 - 50,000 15,50,000 9,00,000 1,00,000 31.03.2016 (₹) (4) 6,00,000 3,75,000 2,50,000 5,25,000 75,000 18,25,000 10,25,000 1,25,000