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ij, , , , To Balance b/d, To Share Capital A/c, , —————, , 70,000 || By Cash Ac (Bal. fig. being Sales), , 50,000 || By General Reserve Alc, n Sales), By Depreciation A/c (Adj. P & L), , By Balance c/d, , To Balance b/d 1,, To Share Capital A/c, To Cash A/c (Purchases), , , , M. U. March - 2005), Following are the comparative Balance Sheets of the National Company Ltd. as at, , [lustration - 9 : (Dr. B. A., , March, 31st., , , , 2003} 2004, Rs. |i, 10 || Cash & Bank, Trade Debtors, , Stock in Trade, , | Liabilities, , j, , Debentur, Trade Creditors, Provision for , Buildings, | Goodwill, , Doubtful Debts, Profit & Loss A,, , , , , , Additional Information :, , a) Dividends were paid totaling Rs. 7,000,, , b} Building was purchased for Rs. 20,0, goodwill totalled Rs. 10,000., , c) Debenture Loan v, , Vas repaid Rs. 12 000., , Prepare the Statement of Changes in working Capital and Fund Plow Staelin, , , , , , , , , 000 and the amount provided for amortization of |, , , , , funds Flow Analysis, , golution :, , , , Management Accounting, , , , Statement Showin, , g Changes in Working Capital, , | March 3ist___| | March 3ist___| Effect on Working a, Current Assets :, , Cash & Bank, Trade Debtors, Stock in Trade, , Total (x), , , , , , , , , , , , 146, 200) 1 36, 400, 20,720 23,680, 1,400 1,600, 1,24,080| 1,11,120, 12,960, , Funds Flow Statement, (for the year ended 31st March, 2004), , Current Liabilities :, , Trade Creditors, , Ro DAD:, , Total (y), Working Capital (x - y), Decrease in Working Capital, , , , , , , , , , , , , , , , , A) Sources of Funds :, Issue of Share Capital, Operating Profit, , ' Total Funds, , Less :, , B) Application of Funds :, Redemptionof Debentures, Purchase of Buildings, Payment of Dividend, , Decrease in Working Capital Js, Adjusted Profit and Loss Account —, , , , , , , , , , , , , To Dividend Paid, , To W/O of Goodwill, To Balance c/d