10 :- From the following information, calculate Operating Profit before Working Capital Charges :
Net Profit before Tax and Extraordinary Items 4,47,000
Depreciation on Machinery 84,000
Interest on Borrowings 16,800
Goodwill Amortised 18,600
Loss on Sale of Furniture 18,000
Premium on Redemption of Preference Shares 6,000
Gain (Profit) on Sale of Investments 12,000
Interest and Dividend Received on Investments 27,600

Solution :-