Balance Sheet of X company as at 31st March, 2018 and its statement of changes in financial position for the year ending on 31st March, 2019 are presented below: Balance Sheet as at 31st March, 2018 Liability ₹ Assets ₹

Balance Sheet of X company as at 31st March, 2018 and its statement of changes in financial position for the year ending on 31st March, 2019 are presented below: Balance Sheet as at 31st March, 2018 Liability ₹ Assets ₹ Common Stock 6,000 Land 9,800 Reserves 6,560 Equipment 12,200 Preferential Stock 2,500 Accumulated Depreciation (2,000) Long term Bonds 7,000 Inventory 2,370 Amount Payable 2,140 Amount Receivable 1,300 Cash 530 24,200 24,200 Statement of changes in Financial Position for the year ended on 31st March, 2019: Sources ₹ Uses ₹ Net Income 1,200 Paid Cash Dividend 360 Depreciation 600 Repaid Preferential Stock 2,500 Loss on sale of land (80) Retired Bond Payable 1,400 Issued Stock 4,000 Purchased Equipment 3,000 Sold land 1,880 Increase in Working Capital 340 7,600 7,600 Calculate the working capital as on 31st March, 2019.