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2020 2. The following are the summarized Balance Sheets of ABC Ltd as on 31st December, 2019 and 31st December 2020, respectively: Balance Sheets as at 31st December 2019 (Rs. In thousands) Assets: Freehold Property at Cost 33,00 24.00 Plant and machinery (cost less depreciation) 20.80 60.30 Inventories 30.35 32.85 Sundry Debtors 20.10 24.75 Cash and Bank 9.25 16.80 Preliminary Expenses 1.20 0.60 114.70 159.30 5.00 Liabilities: Issued Share Capital 60,00 75.00 Share Premium Account Capital Reserve 17.00 Profit & Loss Account 21.50 21.20 Sundry Creditors 27.20 32.60 Proposed Dividends 6.00 8.50 114.70 159.30 No plant and machinery was sold during the year 2020. Depreciation written off during 2020 was Rs 7.500. Net Profit for the year was Rs. 8,200. dividend paid during 2020 in respect of previous year was Rs. 6,000. Capital reserve represented a profit on sale of freehold premises. You are Required to prepare: 1) a Statement showing Changes of Working Capital during 2020: and (ii) A Funds Flow Statement for the same period