From the following comparative Balance Sheets as on 31st December, prepare Cash Flow Statement:

Balance Sheets Particulars 2006-07 2007-08 Rs. Rs.

Liabilities:

Share Capital 1,40,000 1,48,000 Profit and Loss A/c 14,080 20,120 Loans 30,000 24,000 Creditors 20,720 23,680 Provision for Bad Debts 1,400 1,600 2,06,200 2,17,400 Assets:
Cash 18,000 15,600 Debtors 30,800 41,400 Stock 97,400 85,400 Land 40,000 60,000 Goodwill 20,000 15,000 2,06,200 2,17,400