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