From the following summary cash account of Y Ltd., prepare cash flow statement for the current year ended March 31 in accordance with AS-3 using the direct method. The company does not have any cash equivalents.

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Cash inflows Opening balance Issue of equity shares Receipts from customers Sale of fixed assets Summary Cash Account for the Current Year Ended March 31 ('000) 50 300 2800 100 3,250 Cash outflows Payment to suppliers Purchase of fixed assets Overhead expenses Wages and salaries Taxation Dividend Repayment of bank loan. Closing balance (000) 2,000 200 200 100 250 50 300 150 3,250