From the following Balance Sheet of Double Tree Ltd. as at 31st March, 2019 and additional information, calculate Operating Profit before Working Capital Changes: Particulars ulars Note No. 31st March, 2019 (₹) 31st March, 2018 (₹) I. EQUITY AND LIABILITIES 1. Shareholders' Funds (a) Share Capital 5,00,000 5,00,000 (b) Reserves and Surplus 1 6,70,000 5,00,000 2. Current Liabilities (a) Trade Payables 60,000 50,000 (b) Other Current Liabilities (Outstanding Expenses) 20,000 15,000 (c) Short-term Provisions (Provision for Tax) 1,00,000 90,000 Total Total Expenses 13,50,000 11,55,000 II. ASSETS 1. Non-Current Assets (a) Fixed Assets (Tangible) 7,50,000 7,30,000 (b) Non-Current Investments 2,50,000 3,00,000 2. Current Assets 3,50,000 1,25,000 Total 13,50,000 11,55,000 Notes to Accounts Particulars 31st March, 2019 (₹) 31st March, 2018 (₹) I. Reserve and Surplus General Reserve 5,00,000 4,00,000 Surplus, i.e., Balance in Statement of Profit and Loss 1,70,000 1,00,000 6,70,000 5,00,000 Additional Information: Depreciation for the year was ₹75,000.