Carrot Cake

1 cup flour
3/4 cup sugar
2 teaspoons baking powder
1/4 teaspoon
salt
1/2 cup milk
2 tablespoons oil
1/2 cup  walnuts
1 cup brown sugar
1/4 cup cocoa
1 3/4 cup hot water
whipped cream

In medium bowl combine flour, sugar, 2 tablespoons cocoa, baking soda and salt. Add milk and oil, stir until smooth. Stir in Walnuts. Pour into ungreased 9" squate pan. Combine brown sugar and 3/4 cup cocoa. Sprinkle over batter. Pour hot water over all, but do not stir. Bake 40 to 50 minutes.