Prepare a schedule for changes in the working capital from the Balance Sheet data given below:

 

 

Capital & Liabilities: Share Capital Trade creditors Profit & Loss A/c Assets: Machinery Stock-in-trade Debtors Cash Total Dec 2020 (Rs.) 3,00,000 1,0,6000 14,000 4,20,000 70,000 1,21,000 1,81,000 48,000 4,20,000 Dec 2021 (Rs.) 3,75,000 70,000 31,000 4,76,000 1,00,000 1,36,000 1,70,000 70,000 4,76,000