2. From the following Balance sheet of 'X' Ltd., you are required to prepare schedule of changes in working capital and statement of flow of funds. Particulars Dec. 31 Dec. 31st. 2008 2009 Assets- $ $ Land & Building 50,000 50,000 Plant 24,000 34,000 Inventories 9,000 7,000 Receivables 16,500 19,500 Cash and Bank 4,000 9,000 119,500 103,500 Capital and Liabilities Capital 80,000 85,000 Retained Earnings Payables 14,500 24,500 9,000 5,000 Mortgage 5,000 119,500 103,500