Calculation of Fund from Operations

Particulars
Add: Non-operating and Non- Amt.Rs Amt.Rs
Profit/Loss
Fund whichfor arethe year to
debited 120000
Profit & Loss A/c
Provision for Tax 10000
Provisionoffor
Transfer Depreciation
Funds to General 14000
Reserve 20000
Discount on issue of Debentures 2000
Prelimenary Expenses 3000
Loss
Less:on sale of Investment
Non-operating and Non- 5000
Fund items which are credited 54000
to Profit & Loss A/c
Refund of Tax 3000
Dividend recieved 2000
Gain on sale of machinery 5000 10000
Fund From Operations 164000