| Particulars | Amount (Rs.) |
| Net Profit after Provision for Tax and Payment of Dividend | 2,15,000 |
| Provision for Tax | 45,000 |
| Final Dividend paid during the year | 50,000 |
| Depreciation | 25,000 |
| Loss on Sale of Machinery | 10,000 |
| Patents Amortised | 30,000 |
| Gain on Sale of Land | 70,000 |
| Income Tax Refund | 30,000 |
SOLUTION
