From the following Balance Sheets of Arora Co. Ltd. for the period 31st March 2009 and 31st March 2010, prepare a schedule of changes in Working Capital and Funds Flow Statement: BALANCE SHEET AS ON 31ST MARCH Liabilities Share capital Sundry Creditors Bills Payable TOTAL 2009 Amount 2010 Amount in 0 in 0 3,00,000/- 60,000/- 40,000/- 4,00,000/- 4,00,000/- 30,000/- 70,000/- Assets Plant Furniture 20,000/- Equipment Debtors Stock 2009 Amount 2010 Amount in 0 in 0 95,000/- 5,00,000/- TOTAL 90,000/- - 40,000/- 70,000/- 1,60,000/- 1,50,000/- 1,25,000/- 1,50,000/- 4,00,000/- 5,00,000/-