The following are Summarised Balance Sheet of CD Ltd. as on 31st March, 2015 and 2016:

Additional information:
(i) 10% Dividend was paid during 2015-16.
(ii) Machinery for ₹ 60,000 was purchased and old machinery costing ₹ 24,000 (accumulated depreciation ₹ 12,000) was sold for ₹ 8,000.
(iii) 40,000, 8% Debentures were redeemed by purchase from open market at ₹ 96 for a Debenture of ₹ 100.
(iv) Investment worth ₹ 72,000 were sold at book value.
(v) Bad Debt written-off during the year ₹ 10,000. Prepare a Statement of Cash Flow as per AS----3 for the year ended 31.03.2016.

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I. EQUITY AND LIABILITIES (1) Shareholders' Funds: (a) Share Capital Balance Sheet of CD Ltd. as at 31st March, 2015 and 2016 Note 31.03.2015 No. (₹) (2) (3) (b) Reserves and Surplus : Particulars (1) Profit and Loss Account Balance General Reserve (2) Share Application Money Pending Allotment: (3) Non-current Liabilities: (a) Long-term Borrowings - 8% Debentures 4,60,000 32,000 1,20,000 1,80,000 31.03.2016 (4) 4,60,000 46,000 1,20,000 1,40,000