From the following Balance Sheet, prepare Cash Flow Statement: Particulars ulars Note No. 31st March, 2019 (₹) 31st March, 2018 (₹) I. EQUITY AND LIABILITIES 1. Shareholders' Funds (a) Share Capital 2,50,000 2,00,000 (b) Reserves and Surplus, 1 90,600 80,500 2. Current Liabilities (a) Short-term Borrowings: Bank Loan ... 70,000 (b) Trade Payables 1,35,200 1,50,000 (c) Short-term Provisions: Provision for Tax 35,000 30,000 Total Total Expenses 5,10,800 5,30,500 II. ASSETS 1. Non-Current Assets Fixed Assets: (i) Tangible Assets 2 3,59,000 3,50,000 (ii) Intangible Assets: Goodwill 5,000 ... 2. Current Assets (a) Inventories 74,000 1,00,000 (b) Trade Receivables 64,200 80,000 (c) Cash and Cash Equivalents 8,600 500 Total 5,10,800 5,30,500 Notes to Accounts Particulars 31st March, 2019 (₹) 31st March, 2018 (₹) I. Reserves and Surplus General Reserve 60,000 50,000 Surplus, i.e., Balance in Statement of Profit and Loss 30,600 30,500 90,600 80,500 2. Tangible Assets Land and Building 1,90,000 2,00,000 Plant and Machinery 1,69,000 1,50,000 3,59,000 3,50,000 Additional Information:1. Proposed Dividend for the year ended 31st March, 2019 was ₹ 25,000 and for the year ended 31st March, 2018 was ₹ 14,000.2. Interim Dividend paid during the year was ₹ 9,000.3. Income Tax paid during the year was ₹ 28,000.4. Machinery was purchased during the year ₹ 33,000.5. Depreciation to be charged on machinery ₹ 14,000 and building ₹ 10,000.