Liabilities Assets 31st Dec. 1984 31st Dec. 1985 31st Dec. 1984 31st Dec. 1985 Capital Sundry Creditors Bills payable Profit and Loss a/c Rs. 1,20,000 37,000 15,000 60,000 Rs. 1,50,000 25,000 17,000 69,000 Plant Land and building Patents rights Cash Sundry debtors Rs. 1,00,000 75,000 7,000 17,000 33,000 2,32,000 Rs. 1,25,000 90,000 9,500 23,000 13,500 2,61,000 and also the preparation working accounts. From the following balance sheets of Oriental Company Ltd., prepare a) your are required to show the schedule of changes in working capital, and b) and also show the Funds Flow With proper orientation 2,32,000 2,61,000 Illustration 55 Additional Information Depreciation of Rs. 20,000 and Rs. 25,000 have been charged on plant, land and building respectively in 1985