Question No: 01 The balance sheet of pharmaceutical company over three years is given below. The company declares a dividend of Rs.30 million in Year 3 and Rs. 45 million in Year 4. Find (a) Profit for the year 3 and 4 [4 marks] (b) How the company used profit in Year 3 and Year 42 [2 marks] (Amounts in Million Rs.) Assets Liabilities Year 2 Year 3 Year 4 Total assets 400 420 430 Liabilities - OE 200 225 215 Liabilities to outsiders + 6 6 Equity share capital 196 189 209 Reserves and surplus 400 +20 430 Total Liabilities and shareholders' equity