6) From the following Balance Sheet of A & Co., Ltd., you are required to prepare (a) Schedule of changes in working capital (b) Funds flow statement. Assets 31.12.2018 Land and Building Machinery Furniture Stock Debtors Cash at bank 31.12.2018 OMR 166,200 106,800 7,200 66,300 109,500 14,400 31.12.2019 Liabilities OMR 339,600 share capital 153,900 Share premium 4,500 Reserve 78,000 Retained earnings 117,300 8% Debentures 12,000 Provision for Taxation Creditors 705,300 OMR 240,000 24,000 18,000 58,500 Nil 29,400 100,500 470,400 31.12.2019 OMR 360,000 36,000 27,000 62,400 78,000 32,700 109,200 705,300 470,400