| Particulars | Amount (Rs.) |
| Opening Cash and Bank Balances | 1,50,000 |
| Closing Cash and Bank Balances | 1,70,000 |
| Decrease in Stock | 80,000 |
| Increase in Bills Payable | 1,20,000 |
| Sale of Fixed Assets | 3,00,000 |
| Repayment of Long-term Loan | 5,00,000 |
| Net Profit for the Year | 20,000 |
SOLUTION
