The summarised Balance Sheets of X Ltd. as on 31st March 2015 and on 31st March 2016 are as follows:

During the year ended 31st March 2016 the company:
(i) Sold one machine for ₹ 50,000; the cost of the machine was ₹ 1,28,000 and the depreciation provided for it was ₹ 70,000.
(ii) Redeemed 30% of debenture @ ₹ 103.
(iii) Sold some trade investments at a profit which was credited to Capital Reserve.
(iv) Paid income tax ₹ 1,65,000. Prepare the Fund Statement for the year ended 31st March, 2016.

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I. EQUITY AND LIABILITIES (1) Shareholders' Funds: (a) Share Capital (b) Reserves and Surplus Balance Sheets of X Ltd. as at 31st March, 2015 and 2016 Note 31.03.2015 No. (2) (2) Share Application Money Pending Allotment: (3) Non-current Liabilities: (4) Current Liabilities: Particulars (1) (a) Long-term Borrowings-10% Debentures TOTAL (a) Short-term Borrowings (b) Trade Payables (c) Other Current Liabilities - Unclaimed Dividend (d) Short-term Provisions (1) (2) (3) (3) 6,00,000 4,20,000 - 4,00,000 2,40,000 2,40,000 19,00,000 31.03.2016 (₹) 7,00,000 5,50,000 - 2,80,000 2,60,000 8,000 2,42,000 20,40,000