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 4? [2 marks] Assets/Liabilities Total assets Liabilities + OE Liabilities to outsiders Equity share capital Reserves and surplus Total Liabilities and shareholders' equity Year 2 400 200 4 196 (Amounts in Million Rs.) 400 Year 3 420 225 6 189 420 Year 4 430 215 6 209 430