The following statement gives the sources and utilisation of funds of M/S Sadanah for the year ended 2020: Sources Rs. In lacs Utilisation Rs. In lacs Equity 0.50 Increase in Working Capital 1.50 12% Loans 2.50 Increase in Fixed Assets 1.50 Sale of Assets 0.25 Loss as per P&LA/c 1.00 Sale of Investments 0.25 Depreciation 0.50 TOTAL 4.00 TOTAL 4.00