For the following , calculate Net Profit before Tax and Extraording Items.
`{:(,,"₹"),(,"Surplus i.e., Balance in Statement of Profit and Loss (Opening)","50,000"),(,"Surplus, i.e., Balance is Statement in Statment of Profit and Loss (Clsoing)","1,18,000"),(,"Dividend paid (prosed divident for the previous years)","36,000"),(,"Interim Dividend paid during the years","45,000"),(,"Transfer to Reserve","50,000"),(,"Provision for Tax made during the current year","75,000"),(,"Refund of Tax","1,500"),(,"Loss of Inventory due to fire","1,00,000"),(,"Insurance Claim Received for avove Loss","50,000"):}`