From the following balance sheets and additional information, prepare fund flow statement:

Additional Information:

(i) Depreciation of ₹10,000 and ₹30,000 has been provided on plant and land and building, respectively.

(ii) An interim dividend of ₹15,000 was paid during the year and the final dividend for the year was ₹35,000.

(iii) Tax paid during the year was 45,000.

(iv) During the year preference shares were issued at 5% discount that was written off to profit and loss account.

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(A) Sources of Funds Equity Share Capital 8% Preference Share Capital General Reserve P & L Appropriation a/c Creditors Proposed Dividend Outstanding Expenses (B) Application of Funds Goodwill Land and Building Plant Debtors Stock Bills Receivable Cash in hand Cash at bank Particulars Comparative Balance Sheet Previous Year 4,00,000 50,000 60,000 50,000 77,000 40,000 40,000 1,15,000 2,00,000 80,000 1,60,000 77,000 20,000 15,000 50,000 Current Year 4,00,000 1,00,000 70,000 48,000 1,33,000 16,000 50,000 95,000 1,70,000 2,00,000 2,00,000 1,04,000 20,000 10,000 18,000