Following is the summarised Balance Sheet of Philips India Ltd. as at 31st March 2018: Particulars ulars Note No. 31st March, 2018 (₹) 31st March, 2017 (₹) I. EQUITY AND LIABILITIES 1. Shareholders' Funds (a) Share Capital 13,50,000 13,50,000 (b) Reserves and Surplus 1 11,34,000 10,68,000 2. Non-Current Liabilities Long-term Borrowings: 10% Mortgage Loan 8,10,000 ... 3. Current Liabilities (a) Trade Payables (Creditors) 4,20,000 5,04,000 (b) Short-term Provisions: Provision for Tax 30,000 2,25,000 Total Total Expenses 37,26,000 31,47,000 II. ASSETS 1, Non-Current Assets (a) Fixed Assets (Tangible) 9,60,000 12,00,000 (b) Non-Current Investments 1,80,000 1,50,000 2. Current Assets (a) Current Investments 21,000 17,000 (b) Inventories 63,30,000 7,82,000 (c) Trade Receivables 13,65,000 6,30,000 (c) Cash and Cash Equivalents 5,70,00 4,30,000 Total 37,26,000 31,47,000 Notes to Accounts Particulars 31st March, 2018 (₹) 31st March, 2017 (₹) I. Reserves and Surplus General Reserve 9,30,000 9,00,000 Surplus, i.e., Balance in Statement of Profit and Loss 2,04,000 1,68,000 11,34,000 10,68,000 Additional Information:1. Investments costing ₹ 24,000 were sold during the year for ₹ 25,5000.2. Provistion for Tax made during the year was ₹ 27,000.3. During the year, a part of the Fixed Assets costing ₹ 30,000 was sold for ₹ 36,000. The rofits were included in the Statement of Profit and Loss.4. The Interim Dividend paid during the year amounted to ₹ 1,20,000.You are required to prepare Cash Flow Statement.