Illustration 12 From the following Balance Sheets of Beta Ltd., prepare (1Fund Flow Statement; and (ii) Statement of Changes in Working Capital: Balance Sheet of Beta Ltd. as at 31st December, 2016 and 2017 Note 31.12.2016 31.12.2017 Particulars No (3) (1) (2) (3) (4) I. EQUITY AND LIABILITIES (1) Shareholders' Funds: (a) Share Capital (1) 450,000 5,00,000 (b) Reserves and Surplus (2) 70,000 1,18,000 (2) Share Application Money Pending Allotment (3) Non-current Liabilities: (4) Current Liabilities: (a) Short-term Borrowings (b) Trade Payables (3) 45,000 63.000 (c) Other Current Liabilities - Outstanding Expenses 30,000 36.000 (d) Short-term Provisions 82.000 1,00,000 TOTAL 6,77,000 8,17,000 IL ASSETS (1) Non-current Assets : (a) Fixed Assets O Tangible Assets (5) 2,80,000 3,70,000 0) Intangible Assets - Goodwill 1.15,000 90.000 (b) Non-current Investment 20,000 30,000 (2) Current Assets : (a) Current Investments (b) Inventories - Stock-in-Trade 77,000 1,09,000 (c) Trade Receivables () (6) 1,60,000 2,00,000 (d) Cash and Cash Equivalents (7) 25,000 18.000 TOTAL 6.77.000 8.17.000 Notes to Accounts: Particulars 31.12.2016 31.12.2017 (1) Share Capital Issued, Subscribed and Paid-up Capital Equity Shares of 10 each 15% Redeemable Preference Shares 3,00,000 1,50,000 4,50.000 4,00.000 1,00,000 5,00,000 (2) Reserve and Surplus 0) Capital Reserve m) General Reserve ll) Profit and Loss 40,000 30.000 70,000 20.000 50,000 48.000 98,000 (3) Trade Payables 0) Sundry Creditors 6) Bills Payable 25.000 20,000 45,000 47.000 16.000 63,000 e21 50,000 50.000 1.00.000 1,70,000 2,00.000 3.70.000 (4) Short-term Provisions (0) Proposed Dividend 42.000 (II) Provision for Taxation 40,000 82.000 (5) Tangible Assets (1) Building 200.000 (il) Plant 80,000 280.000 (6) Trade Receivables (0) Sundry Debtors 1.40.000 (ii) Bills Receivable 20,000 1,60,000 (7) Cash and Cash Equivalents (0) Cash in Hand 15,000 (ii) Cash at Bank 10,000 25,000 Additional information [. A buildin bae baan oldt in 2017 and the finale hoe haaredited titel De 1.70,000 30,000 2,00.000 10,000 8.000 18,000