3. Other Current Liabilities Interest accrued on debentures Accrued expenses Total 3,00,000 45,000 3,45,000 4. Tangible Assets Particulars of Assets Gross Block Depreciation Amortisation Net Block Purchases Tangible Assets Gross value Plant and Machinery 1,00,00,000 Total * 1,00,00,000 11,50,000 88,50,000 5. Inventories Stock at cost Loose tools Total 28,00,000 7,00,000 35,00,000 6. Trade Receivables Debtors due for more than six months Other debtors Less: Provision for bad debts Bills Receivable Total 10,00,000 20,00,000 (1,00,000) 5,00,000 34,00,000 y2 P.4.2 Show the presentation of the following information under the appropriate heads of the balance sheet of a public limited company. (1) General reserve (beginning) stood at 30,00,000, profit and loss account (beginning) at 10,00,000. Profit made during the year was 60,00,000. Dividend proposed amounted to 28,00,000. Transfer made to the general reserve was 20,00,000. Profit and loss (year-end) stood at 22,00,000. (ii) The cost of furniture (beginning) was 34,00,000. Furniture purchased during the year amounted to 12,00,000. Cost of furniture sold during the year was 8,00,000. Provision for depreciation (beginning) was 17,00,000, provision for depreciation (year-end) being 19,50,000. (it) Investments consists of: (a) 10,00,000 equity shares of A Ltd. of 10 each, 1,20,00,000, (b) 1,50,000, 13 per cent debentures of A Ltd of 100 each, 1,30,00,000, (e) 1,00,000 equity shares of Z Ltd of 100 each 60 called up, 80,00,000. Share capital of the company comprises 20,00,000 equity shares of 100 each, 90 called up and 5,00,000 14 per cent preference shares of 100 each fully paid up. Dividends on the preference shares are in arrears for the last 3 years