(12) Q.1:- The comparative financial data of PK Ltd for the last two years is as follows. 31.12.2019 31.12.2021 Cash 22,000 20,000 Accounts Receive bale 50,000 160,000 Inventory 100,000 75,000 Land & Buildings 80,000 120,000 Plant & Machinery 500,000 800,000 Total Assets 750,000 1,175,000 Accounts payable 53,000 190,000 Bills payable 40,000 50,000 Outstanding expenses 7,000 5,000 Share Capital 500,000 700,000 Retained earnings 100,000 160,000 General reserves 50,000 70,000 Total Equities 750,000 1,175,000 Additional Information:- 10% depreciation has been charged on plant & machinery during the current year. A piece of machinery was sold for Rs.8,000 during the year. It had cost Rs.12,000 and depreciation was Rs. 7,000. Required:- Statement of Working Capital changes. Cash flow statement for the year ended 31.12.2021. (12) Q.1:- The comparative financial data of PK Ltd for the last two years is as follows. 31.12.2019 31.12.2021 Cash 22,000 20,000 Accounts Receive bale 50,000 160,000 Inventory 100,000 75,000 Land & Buildings 80,000 120,000 Plant & Machinery 500,000 800,000 Total Assets 750,000 1,175,000 Accounts payable 53,000 190,000 Bills payable 40,000 50,000 Outstanding expenses 7,000 5,000 Share Capital 500,000 700,000 Retained earnings 100,000 160,000 General reserves 50,000 70,000 Total Equities 750,000 1,175,000 Additional Information:- 10% depreciation has been charged on plant & machinery during the current year. A piece of machinery was sold for Rs.8,000 during the year. It had cost Rs.12,000 and depreciation was Rs. 7,000. Required:- Statement of Working Capital changes. Cash flow statement for the year ended 31.12.2021