The following are the data of Shri Vigneshwar and Company Ltd. for the two years ended on 31-3-2017 and 31-3-2018: Shri Vigneshwar and Company Ltd. Balance Sheet for the year ended on 31st March Assets : 2018 (₹ 000's) 2

The following are the data of Shri Vigneshwar and Company Ltd. for the two years ended on 31-3-2017 and 31-3-2018: Shri Vigneshwar and Company Ltd. Balance Sheet for the year ended on 31st March Assets : 2018 (₹ 000's) 2017 (₹ 000's) Cash 1,26,000 1,14,000 Short-term investment 42,000 20,000 Debtors 60,000 50,000 Stock 38,000 28,000 Long-term investment 28,000 44,000 Machinery 2,00,000 1,40,000 Buildings 2,40,000 80,000 Land 14,000 14,000 Total Assets 7,48,000 4,90,000 Liabilities & Equity : Accumulated depreciation 1,10,000 60,000 Creditors 40,000 30,000 Bills Payable 20,000 10,000 Secured Loans 2,00,000 1,00,000 Share Capital 2,20,000 1,60,000 Share Premium 24,000 Reserves and Surplus 1,34,000 1,30,000 Total Liabilities & Equity 7,48,000 4,90,000 Shri Vigneshwar and Company Ltd. Income Statement for the year ended on 31st March 2018 Particulars Amount (₹ 000's) Amount (₹ 000's) Sales 2,40,000 Cost of goods sold 1,34,800 Gross Profit 1,05,200 Less : Operating expenses Depreciation-Machinery 20,000 Depreciation-buildings 32,000 Other expenses 40,000 92,000 Net Profit from operations 13,200 Gain on sale of long-term investment 4,800 Total 18,000 Less : Loss on sale of machinery 2,000 Net Profit 16,000 Note: The proceeds from the sale of machinery were ₹ 6,000. From the data and details given above you are required to prepare : (b) Schedule of changes in working capital.