From the following Balance Sheets of XY Ltd. as at 31-03-2018 and 31-03-2017 prepare a Cash Flow statement: ParticularsNote31−03−201831−03−2017No.I. Equity And Liabilities:Rs. Rs. (1) Share holder's Funds: (a) Share Capital18,50,0004,60,000 (b) Reserve and Surplus21,70,0002,40,000 (2) Non - Current liabilities: Long term Borrowings 31,80,000––––––––––2,00,000–––––––––– Total12,00,000–––––––––––9,00,000––––––––––II. Assets: (1) Non Current Assets: Fixed Assets7,00,0005,00,000 (2) Current Assets: (a) Inventory2,50,0002,10,000 (b) Trade Receivables1,90,0001,40,000 (c) Cash and Cash Equivalents60,000––––––––50,000–––––––– Total12,00,000–––––––––––9,00,000–––––––––– Notes : (1) Share Capital:31−03−201831−03−2017Equity Share Capital7,50,0004,00,0008% Preference share Capital1,00,000––––––––––60,000––––––––8,50,000––––––––––4,60,000––––––––––(2)Reserve and Surplus:General reserve50,00070,000Profit and Loss Balance1,20,000––––––––––1,70,000––––––––––1,70,000––––––––––2,40,000––––––––––(3)Long term Borrowings:10% Debentures1,80,000––––––––––2,00,000–––––––––– Additional Information (i) During the year machine costing Rs. 80,000 was sold for Rs. 50,000. (ii) Interim Dividend paid on equity share capital Rs. 80,000