Liabilities Assets 31st Dec. 1984 31st Dec. 1985 31st Dec. 1984 31st Dec. 1985 Capital Sundry Creditors Bills payable Profit and Loss a/c From the following balance sheets of Oriental Company Lid... prepare a) schedule of changes in working capital, and b) Funds Flow 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. Rs. 1,00,000 1,25,000 75,000 90,000 7,000 9,500 17,000 23,000 33,000 13,500 In the above illustration, working accounts and notes have not been prepared 2,32,000 2,61,000 2,32,000 2,61,000 Illustration 5.5 Statement. Additional Information Depreciation of Rs. 20,000 and Rs. 25,000 have been charged on plant, land and building respectively in 1985