From the following information you are required to prepare a Cash Flow Statement for the year ending 31st December, 2003:

Balance Sheets Liabilities 2007 2008 Assets 2007 2008 Rs. Rs. Rs. Rs.

Share Capital 14,000 14,000 Plant and Machinery 10,000 18,200 Secured Loans — 8,000 Debtors 1,000 4,000

(Repayable in 2011) Inventory 3,000 8,000 Creditors 2,800 7,800 Cash 4,000 1,400 Tax Payable 200 600 Prepaid General Exp. 400 800 Profit and Loss A/c 1,400 2,000 ______ ______ 18,400 32 400 18,400 32,400 Profit and Loss Account Dr. (for the year ending 31st December, 2003) Cr.

Particulars Rs. Particulars Rs.

To Opening stock 3,000 By Sales 20,000 To Purchases 19,600 By Closing Stock 8,000 To Gross profit c/d 5,400 _____ 28,000 28,000 To General Expenses 2,200 By Gross Profit b/d 5,400 To Depreciation 1,600 To Taxes 800 To Net Profit 800 _____ 5,400 5,400 To Dividend 200 By Balance b/d 1,400 To Balance c/d 2,000 By Net Profit b/d 800 2,200 2,200