| Particular | 31st March 2019 Amount (Rs.) | 31st March 2018 Amount (Rs.) |
| Surplus, i.e., Balance in Statement of Profit and Loss | 10,00,000 | 5,00,000 |
| Dividend Payable | 50,000 | – |
Additional Information: Proposed Dividend for the years ended 31st March, 2018 and 2019 are Rs. 4,00,000 and Rs. 5,00,000 respectively.
Prepare the Note to show Net Profit before Tax and Extraordinary Items.
SOLUTION
