5. From the following two balance sheets as on 31" Dec. 1977 and 1978, you are required to prepare statements showing flow of funds- December 31st 1978 1977 Assets: Cash Receivables Inventories Land 30,000 120,000 80,000 50,000 280,000 47,000 115,000 90,000 66,000 318,000 Capitol and Liabilities Share Capital Payables Retained Earnings 200,000 70,000 250,000 45,000 10,000 280,000 23,000 318,000