1. From the following Balance Sheet of R Ltd.

, Prepare a Common Size Statement: [3]

Particulars Notes 31-3-2019 31-3-2018

I EQUITY AND LIABILITIES
1. Shareholder’s Funds:
(a) Share Capital 5,00,000 4,00,000
(b) Reserves & Surplus 1,60,000 1,20,000
2. Current Liabilities
Trade Payables 1,40,000 80,000
Total 8,00,000 6,00,000
II ASSETS
1. Non- Current Assets
(a) Fixed Assets:
(i) Tangible Assets 3,20,000 2,40,000
(ii) Intangible Assets 40,000 60,000
2. Current Assets
(a) Inventories 1,60,000 60,000
(b) Trade receivables 2,40,000 2,00,000
(c) Cash & Cash Equivalents 40,000 40,000
Total 8,00,000 6,00,000
2.From the following information, calculate Cash Flow from Investing Activities: [3]
Particulars Purchases Sales
Land and Building 5,00,000 -
Machinery 3,40,000 4,50,000
Investments 4,10,000 1,50,000
Patents - 60,000

Additional Information:
a. Interest received on Debentures held as Investments Rs. 8,000
b. Dividend received on shares held as Investments Rs. 10,000.