Prepare a schedule for changes in the working capital from the Balance
sheet data given below:
Dec 2020 (Rs.) Dec 2021 (Rs.)
Capital & Liabilities:
Share Capital 6,00,000 7,50,000
Trade creditors 2,12,000 1,40,000
Profit & Loss A/c 28,000 62,000
8,40,000 9,52,000
Assets:
Machinery 140,000 2,00,000
Stock-in-trade 2,42,000 2,72,000
Debtors 3,62,000 3,40,000
Cash 96,000 1,40,000
Total 8,40,000 9,52,000