From the Balance Sheets of A Ltd., make out:

(a) a Statement of Changes in the Working Capital.

(b) a Funds Flow Statement.

Balance Sheets Liabilities 31st 31st Assets 31st 31st March March March March 2006 2007 2006 2007

(Rs.) (Rs.) (Rs.) (Rs.)

Equity Share Goodwill 1,15,000 90,000 Capital 3,00,000 4,00,000 8% Redeem- Land and able Preference Buildings 2,00,000 1,70,000 Share Capital 1,50,000 1,00,000 Plant 80,000 2,00,000 General Reserve 40,000 70,000 Debtors 1,60,000 2,00,000 Profit & Loss A/c 30,000 48,000 Stock 77,000 1,09,000 Proposod Dividends 42.000 50,000 Bills Receivable 20,000 30,000 Creditors 55,000 83,000 Cash in Hand 15,000 10,000 Bills Payable 20,000 16,000 Cash at Bank 10,000 8,000 Provision for Taxation 40,000 50,000 _______ _______ 6,77,000 8,17,000 6,77,000 8,17,000 Following is the additional information available:
(i) Depreciation of Rs. 10.000 and Rs. 20,000 have been charged on Plant and Land and Buildings respectively in 2007.
(ii) An interim dividend of Rs. 20,000 has been paid-in 2007.
(iii) Income tax of Rs. 35,000 has been paid in 2007.