Following is the extract from the Balance Sheets of Beta Ltd:
`|{:("Liabilities","31st March, 2019 (Rs)","31st March, 2018, (Rs)"),("Equity Share Capital","5,00,000","5,00,000"),("10% Redeemable Preference Share Capital","5,00,000","5,00,000"),("Surplus, i.e., Balance in Statement of Profit and Loss","4,50,000","2,50,000"),("Dividend Payable","20,000",...):}|`
Additional Information :
(a) Proposed divisible on equity shares for the years ended 31st March, 2018 and 2019 were ₹1,50,000 and ₹ 1,00,000 respectively.
(b) An Interim Dividend of ₹ 50,000 on Equity Shares was paid on 31st March, 2018 Determine Net Profit before Tax and Extraording Items.