Following is the extract form the Balance Sheet of KBC Ltd :
`|{:("Equity and Liabilities","31st March, 2019 (Rs)","31st March, 2018(Rs)"),("Surplus,i.e., Balance in Statement of Profit and Loss","8,00,000","59,00,000"),("Dividend Payable","30,000",...):}|`
Dividend Proposed for the years ended 31st March, 2018 was₹3,00,000 and for the current years ₹ 3,50, 000.
Prepare the Note to show Net Profit before Tax and Extraording Items.
