Following is the extract form the Balance Sheet of KBC Ltd :
`|{:("Equity and Liabilities","31st March, 2019 (Rs)","31st March, 2018(Rs)"),("Surplus,i.e., Balance in Statement of Profit and Loss","8,00,000","59,00,000"),("Dividend Payable","30,000",...):}|`
Dividend Proposed for the years ended 31st March, 2018 was₹3,00,000 and for the current years ₹ 3,50, 000.
Prepare the Note to show Net Profit before Tax and Extraording Items.

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.

Following are the extracts from the Balance Sheet of MAH Ltd. as at 31st March, 2019: Additional Information : Proposed divided for the years 31st March, 2018 and 2019 are ₹ 4,00,000 and ₹ 5,00,000 respectively.

How are the following items shown in a company's Balance Sheet as at 31st March, 2019 as per Schedule III of the Companies Act, 2013? General Reserve (since 31st March, 2018) Rs 3,00,000, Surplus, i.e., Balance in Statement of Profit and Loss (Debit) as at 31st March, 2019 Rs 2,00,000.

How are the following items dealt. With while preparing income and expenditure account of a club for the year ended 31st March 2019? {:(,,"1st April 2018",,"31st March 2019"),("Outstanding Locket Rent",,"Rs 4,600",,"Rs6,300"),("Advance Locker Rent",,"Rs 3,000",,"Rs 4,000"):} Locker Rent received during the year ended 31st March 2019 -Rs 52,000

How are the following items dealt in preparing Income and Expenditure Account for the year ended 31st March 2019 and Balance Sheet as at that date ? {:(,"As at 1st April 2018 ",,"As at 31st March 2019"),(,Rs,,Rs),("Sundry Expenses Outstanding ","5,000",,"9,000"),("Sundry Expenses paid in Advance", "8,000",, "7,000"):} Sundry Expenses paid during the year ended 31st March 2019 Rs. 40,000.

How are the following dealt with while preparing the final accounts for the year ended 31st March 2019? Additional Information {:(,"As at 31st March , 2018(Rs)",,"As at 31st March 2019(Rs)"),("Sporst Materials","20,000",,"25,000"),("Creditors for Sports Materials","7,000",,"15,000"):}