Prepare Cash Flow Statement (as per AS-3 (Revised)) for the year ended 31st March 2020, from the following Balance Sheet as at 31st March 2020;Moolchand Ltd.Balance Sheet as at 31st March 2020ParticularsNote No.31st March 2020 (Rs.)31st March 2019 (Rs.)I. EQUITY AND LIABILITIES 1. Shareholders’ Funds (a) Share Capital (b) Reserves and Surplus (Statement of P & L) 2. Non-Current Liabilities 9% Long Term Borrowings 3. Current Liabilities (a) Short-term Borrowings (Bank Loan) (b) Trade PayablesII. ASSETSNon-Current AssetsFixed Assets:Tangible (Building)Intangible (Goodwill)Non-current InvestmentsCurrent AssetsInventoriesTrade ReceivablesCash and Cash Equivalents 12,00,0002,00,0002,50,00035,0001,15,00018,00,00012,00,0001,30,0001,70,00085,00080,0001,35,00018,00,0008,00,00080,0004,20,00060,00040,00014,00,00012,00,00075,00025,00030,00020,00050,00014,00,000Additional Information:Building was purchased for Rs.1,70,000.An old building, the book value of which was Rs.75,000, was sold at a loss of Rs.12,000.Interim dividend paid Rs.30,000.6​