Illustration 5.3 The summarised balance sheets of M/s Sugce Ltd. as on 31st March are given below: Liabilities Assets 1986 Rs. 1987 Rs. 1986 Rs. 1987 Rs. 2,50,000 90,000 30,600 Share capital Debentures Profit & Loss account Bank Loan Creditors Provision for taxation 2,00,000 50,000 30,500 70,000 1,50,000 30,000 Land & Building Machinery Inventory Sundry debtors Cash 2,00,000 1,90.000 1,50,000 1,74.000 74,000 94200 1,00,000 80,000 500 1,35,200 35,000 8,600 5,30,500 5,40,800 5,30,500 5,40,800 You are required to prepare schedule of changes in working capital