1. The following is the Comparative Balance Sheet of Vineyard Enterprises Ltd as on 31^th December, 2017 and 31^th December 2018.

LIABILITIES	31-12-17	31-12-18	ASSETS	31-12-17	31-12-18
Share Capital	180,000	200,000	Goodwill	24,000	20,000
Reserve Fund	28,000	36,000	Buildings	80,000	72,000
P & L A/C	39,000	24,000	Machinery	74,000	72,000
Trade Creditors	16,000	10,800	Investments	20,000	22,000
Bank Overdraft	12,400	2600	Inventories	60,000	50800
Provision for taxation	32,000	34,000	Debtors	40,000	44,400
Provision for doubtful debts	3800	4200	Cash	13,200	30,400
TOTAL	311,200	311,600	TOTAL	311,200	311,600

Additional Information:

1. Depreciation charged on Machinery Mk10,000 and on Buildings Mk8000
2. Investments sold during the year Mk3000
3. MK15,000 interim dividend paid during the year
4. Taxes paid during the year Mk30,000

Prepare the following:

1. A Statement of Changes in Working Capital
2. A Funds Flow Statement