From the following balance sheet prepare Cash flow statement 3 Long term Borrowings

Particulars Note Current Previous 10% Debenture 120000 100000

no. Year (Rs.) Year (Rs.) Mortgage Loan 50000 --------
I. EQUITY & LIABILITY 4 Short Term Borrowings Bank overdraft 12000 10000
1. Shareholder’s Funds 4 Trade Payable- Creditors 100000 200000
400000 300000
(a) Share Capital Bills Payable 9000 3000
478000 356000
(b) Reserves & Surplus 5. Other Current Liabilities
2. Non-Current Liabilities Outstanding Exp. 4000 6000
(a) Long Term borrowings 170000 100000 Received in advance 4000 4000
3. Current Liabilities 6. Short Term Provision
Provision for Taxation 35000 40000
(a) Short term borrowings 12000 10000 7. Tangible Assets
(b) Trade Payables 109000 203000
Land 100000 200000
(c) Other current liabilities 8000 10000
35000 40000 Building 40000 50000
(d) Short term provisions
1212000 1019000 Furniture 60000 50000
TOTAL
Plant 460000 300000
II. ASSETS Accumulated Dep. On Plant (160000) (100000)
1. Non- Current Assets 300000 200000
(a) Fixed Assets 8. Intangible Assets
(i) Tangible Assets 500000 500000 Goodwill 50000 20000
(ii) Intangible Assets 120000 100000 Patents 70000 80000
(b) Non- Current Investments 80000 100000 1. Provision for Income tax made during the year 2017-18 was Rs. 32000
2. Current Assets 2. Interest paid on mortgage loan amount to Rs. 3500
(a) Current Investments 3. Gain on sale of land Rs. 20000
70000 78000
(b) Inventories 170000 115000 4. Building sold at a loss of Rs. 2000
(c) Trade receivables 155000 80000 5. Non-Current investments costing Rs. 25000 were sold at a loss of Rs. 3000 at
(d) Cash and cash equivalents 110000 40000 the end of the year.
(e) Other current assets 7000 6000 6. Share issue exp. Rs. 12000 were incurred and written off from the Profit.
TOTAL 1212000 1019000 7. Furniture book value Rs. 10000 sold for Rs. 7000. Depreciation on furniture Rs.
Note: 1 Share Capital: 31.3.2018 31.3.17 8000.
Equity Share Capital 300000 200000 8. A part of the Plant costing Rs. 50000 having accumulated Depreciation thereon
10% Preference Share Capital 100000 100000 being Rs. 20000 was sold for Rs. 18000
2. Reserve & Surplus: 9. Rent received during the year Rs. 10000
Retained Earnings 380000 300000 10. Interim Dividend Paid Rs. 10000
General Reserve 70000 50000 11. Debentures were issued on 1st October, 2017 at a discount of 10%.
Sinking Fund 8000 6000 12. Contingent Liabilities : 2018 2017
Securities Premium Reserve 20000 ------- Proposed Dividend 50000 40000