Fund Flow Statement

The following balance sheet of 2004 and 2005, prepare a statement showing movement in Working capital, Profit and Loss appropriation account and a statement showing the sources and application of funds.
BALANCE SHEETS
2004 2005 2004 005
Rs.
Equity Capital 4,00,000 6,00,000 Buildings 5,70,000 5,00,000
Share premium 1,00,000 1,10,000 Plant and Mach 3,60,000 3,51,000
General reserve 2,00,000 2,20,000 Furniture 90,000 81,000
Debenture redemption
reserve 3,00,000 2,90,000 Cash in hand 5,000 8,000
Debentures 40,000 35,000 Stock 1,55,000 1,45,000
Taxation provision 2,00,000 1,00,000 Debtors 1,80,000 1,60,000
Secured loan 2,00,000 1,00,000 Bills receivable 4,000 40,000
Current liabilities 24,000 30,000 Investments --- 2,10,000
13,64,000 14,95,000 13,64,000 14,95,000(a)

1. During 2005, the company paid 12% dividend on its equity shares capital of Rs. 4,00,000
2. The share are of Rs. 100 each fully paid.
   
3. Taxation provision of 2004 was utilised to the extent of Rs. 30,000 for income tax paid in 2005
4. Depreciation was charged on buildings at 5% on plant and machinery at 10% and on furniture at 10% for a full one year.
   
5. A building worth Rs. 70,000 was sold on 1-1-2005 at Rs. 60,000 and a new building was constructed at a value of Rs. 25,000 on 31-12-2005.
6. A machine was purchased at a cost of Rs. 40,000 on 1-12005 while a machine having a book value of Rs. 10,000 was sold on 1-7-2005 at Rs. 20,000.

I need help in the the statements that are colour red above...where all does it come...the entries...

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