The following are the summaries of the Balance Sheets of AB Ltd. as on 31st December, 2014 and 31st December, 2015:

The following additional information is obtained from the General Ledger:
(i) During the year ended 31st December, 2015 an interim dividend of ₹ 26,000 was paid.
(ii) The assets of another company were purchased for ₹ 60,000 payable in fully paid shares of the company. These assets consisted of stock ₹ 21,640 and machinery ₹ 38,360. In addition, sundry purchase of plant were made totalling ₹ 5,650.
(iii) Income tax paid during the year amounted to ₹ 25,000.
(iv) The net profit for the year before tax was ₹ 62,530.
(v) Provision for taxation to be treated as a non-current liability. Prepare a Statement showing the Sources and Application of Funds for the year 2015 and a Schedule setting out Changes in Working Capital.

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Balance Sheets of AB Ltd. as at 31st December, 2014 and 2015 31.12.2014 (₹) (3) I. EQUITY AND LIABILITIES (1) Shareholders' Funds: (a) Share Capital Particulars (1) (b) Reserves and Surplus (2) Share Application Money Pending Allotment: (3) Non-current Liabilities: Note No. (2) (1) (2) 2,00,000 89,690 31.12.2015 (₹) (4) 2,60,000 91,220 1