0
Surplus, i.e, Balance in Statement of Profit and Loss (Opening) 1,oo,ooo
Surplus, i.e., Balance in Statement of Profit and Loss (Closing) 3,36,000
Dividend paid in the current year 72,000
Interim Dividend Paid during the year 90,000
Transfers to Reserve 1,00,000
Provision for Tax for the current year 1,50,000
Refund of Tax 3,000
Loss due to Earthquake 2,00,000
Insurance Proceeds from Earthquake disaster Settlement 1,00,000

(Ans:- Net Profit before Tax and Extraordinary Items = ₹ 7,45,000)

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Anurag Pathak Changed status to publish October 30, 2022