Following are the Balance Sheets of Krishtec Ltd. for the years ended 31st March 2012 and 2011: Particulars ulars Note No. 31st March, 2012 (₹) 31st March, 2011 (₹) I. EQUITY AND LIABILITIES 1. Shareholders' Funds (a) Share Capital 12,00,000 8,00,000 (b) Reserves and Surplus (Surplus, i.e., Balance in Statement of Profit and Loss) 3,50,000 4,00,000 2. Non-Current Liabilities Long-term Borrowings 4,40,000 3,50,000 3. Current Liabilities (a) Trade Payables 60,000 50,000 Total Total Expenses 20,50,000 16,00,000 II. ASSETS 1, Non-Current Assets Fixed Assets: Tangible Assets 12,00,000 9,00,000 2. Current Assets (a) Inventories 2,00,000 1,00,000 (b) Trade Receivables 3,10,000 2,30,000 (c) Cash and Cash Equivalents 3,40,000 3,70,000 Total 20,50,000 16,00,000 Prepare a Cash Flow Statement after taking into account the following adjustments:(a) The company paid Interest ₹36,000 on its long-term borrowings.(b) Depreciation charged on tangible fixed assets was ₹1,20,000