
Ensure the lookup value is in the first column of the table array. Use a valid column index that corresponds to the structure of the table array. Avoid dividing by zero or referencing incorrect ranges in formulas.

From the following Balance Sheet of Hira Ltd. as at 31st March, 2023, prepare Comparative Balance Sheet: 
From the following information extracted from the books of Kant Ltd., calculate ‘Cash Flows from Operating Activities’.