37. (1) , (2) From the following balance sheets, make out : (1) Statement of Changes in Working Capital, (2) Fund Flow Statement. : 1. 2015 2. 12,000 14,400 2015 12,000 ? 3. 36,000 1,200 , 6,000 5,760 4. 2015 24,000 5. : 1. A piece of land has been sold out in 2015 and the profit on sale has been credited to capital reserve. 2. A machine has been sold for 12,000. The written down value of the machine was 14,400; Depreciation of 12,000 is charged on plant account in 2015 . 3. The investments are trade investments. 3,600 by way of dividend is received including 1,200 from pre-acquisition profit which has been credited in investment account. During the year investments costing 6,000 was sold for 5,760. 4. An interim dividend of 24,000 has been paid in 2015 . 5. Contingent Liability : 37. (1) , (2) From the following balance sheets, make out : (1) Statement of Changes in Working Capital, (2) Fund Flow Statement. : 1. 2015 2. 12,000 14,400 2015 12,000 ? 3. 36,000 1,200 , 6,000 5,760 4. 2015 24,000 5. : 1. A piece of land has been sold out in 2015 and the profit on sale has been credited to capital reserve. 2. A machine has been sold for 12,000. The written down value of the machine was 14,400; Depreciation of 12,000 is charged on plant account in 2015 . 3. The investments are trade investments. 3,600 by way of dividend is received including 1,200 from pre-acquisition profit which has been credited in investment account. During the year investments costing 6,000 was sold for 5,760. 4. An interim dividend of 24,000 has been paid in 2015 . 5. Contingent Liability