The Balance Sheet of Royal Limited as on 31st March, 2012 and 31st March, 2013 are given below:

Additional Informations:
(i) During the year 2012–2013, Fixed Assets costing ₹2,40,000 (accumulated depreciation ₹84,000)
was sold for ₹1,20,000.
(ii) Provided ₹4,20,000 as depreciation.
(iii) Some investments are sold at a profit of ₹48,000 and Profit was credited to capital reserve.
(iv) It decided that stocks be valued at cost, whereas previously the practice was to value stock at cost less 10 per cent. The stock was ₹2,59,200 as on 31.03.12. The stock as on 31.03.13 was correctly valued at ₹3,60,000.
(v) It decided to write off fixed assets costing ₹60,000 on which depreciation amounting to ₹48,000 has been provided.
(vi) Debentures are redeemed at ₹105.
Required:
Prepare a Cash Flow Statement (based on accounting Standard-3).

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Liabilities Share capital Capital reserve General reserve Profit and loss account 9% Debenture Current liabilities Proposed dividend Provision for tax Unpaid dividend 31.03.12 1,440 816 288 960 576 144 432 - 4,656 Balance Sheet as on 31.03.13 1,920 48 Assets Fixed assets Less: Depreciation 960 360 672 Cash 624 174 408 18 5,184 Investment Other current assets (including stock) Preliminary expenses (Amount in 31.03.12 3,840 1,104 2,736 480 210 1,134 96 4,656 thousands) 31.03.13 4,560 1,392 3,168 384 312 1,272 48 5,184