Prepare Cash Flow Statement on the basis of the following information given in the Balance Sheets of P. S. Ltd.:

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

Share Capital 2,00,000 3,00,000 Goodwill 10,000 2,000 12% Debentures 1,00,000 30,000 Land and Building 2,00,000 2,80,000 General Reserve 50,000 70,000 Machinery 1,00,000 1,30,000 Creditors 40,000 60;000 Debtors 40,000 60,000 Bills Payable 20,000 1,00,000 Stock 70,000 90,000 Outstanding Expenses 25,000 20,000 Cash 15,000 18,000 4,35,000 5,80,000 4,35,000 5,80,000