You are given the following Balance Sheets of Alka Company Ltd. for the year ending 31st. December, 2005 and 2006. You are required to prepare a Cash Flow Statement for the year ending 31st. December, 2002.

Balance Sheet Liabilities 2006 2007 Assets 2006 2007 Rs. Rs. Rs. Rs.
Equity Share Capital 30,000 30,000 Goodwill 3,600 3,600 General Reserve 4,200 5,400 Land 12,000 10,800 Profit and Loss A/c 4,800 3,900 Building 11,100 10,800 Sundry Creditors 2,400 1,620 Investments (Long-term) 3,000 3,300 Outstanding Expenses 360 240 Inventories 9,000 7,020 Provision for Accounts Taxation 4,800 5,400 Receivable 6.000 6,660 Provision for bad 120 180 Bank Balance 1,980 4,560 46,680 46,740 46,680 46,740 Following additional information has also been supplied to you:
(i) A piece of land has been sold for Rs. 1,200.
(ii) Depreciation of Rs. 2,100 has been charged on Building.
(iii) Provision for taxation has been made for Rs. 5,700 during the year.