Following is the Balance Sheet of Mevanca Limited as at 31st March, 2017: Mevanca Limited BALANCE SHEET as at 31st March, 2017: Particulars Note No. 31st March, 2017 (₹) 31st March, 2016 (₹) I. EQUITY AND LIABILITIES 1. Shareholders' Funds (a) Share Capital 3,00,000 1,00,000 (b) Reserves and Surplus 1 25,000 1,20,000 2. Non-Current Liabilities Long-term Borrowings 2 80,000 60,000 3. Current Liabilities (a) Trade Payables 6,000 20,000 (b) Short-term Provisions 3 68,000 70,000 Total 4,79,000 3,70,000 II. ASSETS 1. Non-Current Assets Fixed Assets 4 3,36,000 1,92,000 2. Current Assets (a) Inventories 67,000 60,000 (b) Trade Receivables 51,000 65,000 (c) Cash and Cash Equivalents 25,000 49,000 (d) Other Current Assets … 4,000 Total 4,79,000 3,70,000 Notes to Accounts Particulars 31st March, 2017 (₹) 31st March, 2016 (₹) 1. Reserves and Surplus Surplus, i.e., Balance in Statement of Profit and Loss 25,000 1,20,000 25,000 1,20,000 2. Long-term Borrowings 10% Long-term Loan 80,000 60,000 80,000 60,000 3. Short-term Provisions Provision for Tax 68,000 70,000 68,000 70,000 4. Fixed Assets Machinery 3,84,000 2,15,000 Accumulated Depreciation (48,000) (23,000) 3,36,000 1,92,000 Additional Information:(i) Additional loan was taken on 1st July, 2016.(ii) Tax of ₹ 53,000 was paid during the year.Prepare Cash Flow Statement.