A trading firm in northern India wants to prepare a funds flow statement. Prepare a funds flow statement from the information on the trading firm given in
Table 3.24 Information on the trading firm for 2009 and 2010
| Capital and liabilities | 2009 | 2010 | Assets | 2009 | 2010 |
| capital | 3,20,000 | 3,40,000 | Land and building | 2,00,000 | 2,00,000 |
| Profit & loss Appropriation account | 58,000 | 98,000 | Plant | 96,000 | 1,36,000 |
| Creditors | 38,000 | 22,000 | Stock | 36,000 | 28,000 |
| Mortgage loan | – | 20,000 | Debtors | 68,000 | 78,000 |
| Cash and bank balance | 16,000 | 38,000 | |||
| 4,16,000 | `4,80,000 | 4,16,000 | `4,80,000 |
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