6 :- Following is the extract from the Balance Sheet of Mercury Ltd:

Additional Information :-
(i) Proposed dividend on equity shares for the years 2023-24 and 2024 – 25 are Rs 1,60,000 and Rs 2,00,000 respectively.
(ii) An Interim Dividend of Rs 40,000 on Equity Shares was paid.
Calculate Net Profit before Tax and Extraordinary items.

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7 :- From the following extract of Balance Sheet of Universal Ltd., Calculate Net Profit before Tax and Extraordinary Items:

Additional Information :-
Interim Dividend of Rs 2,00,000 was paid on Equity Shares on 1st November, 2022.

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