Q2. a) The Balance Sheets of ITC Itd. Company at 31.3.2021 and 31.3.2022 were as follows: 31.3.2021 Liabilities Assets Equity Share Capital Retained Earnings Long term Loan. Short term Liabilities Total Liabilities Property, Plant, and Equipment Inventory Trade Receivables Cash Prepaid Expenses 45,000 15,000 10,000 8,700 78,700 46,000 11,000 18,700 2,000 1,000 78,700 31.3.2022 65,000 22,500 20,000 11,000 1,18,500 83,000 13,000 19,500 2,500 500 1,18,500 Total Assets Additional Information: Depreciation on Property, Plant, and Equipment for the year 2021-22 was 11,700. Prepare a cash flow statement from the [5 Marks] [CO2, L3] above information. the cash position of ITG limited for the year ending March 31, 2022, relative to March 31, 2021, from the above information