1. Following are the financial information of Muskan Shubham Sainaz & Co. for the year of 2020- 2021. Balance sheet as on 31.03.2021 Assets 2020 2021 2020 2021 Liabilities and Equity 136800 18000 15500 Plant and Machinery Software Inventory Trade Receivables Cash Prepaid Rent Total 45000 32000 17000 16000 4200 4500 118700 85000 69000 22000 9000 6200 2700 193900 Share Capital 62000 Bank Loan 35000 Trade Payables 11000 Insurance Payable o Tax Payable 1200 Retained Earning 9500 Total 118700 7000 3100 13500 193900 Profit and loss account for the year ended 31st March 2021 Debit Amount Credit Amount To opening Inventory To Purchases To gross Profit c/d By Closing Stock By Sales 22000 115000 137000 41000 By Gross Profit b/d To General Expenses To Depreciation To Amortization To Taxes To Net Profit 17000 79000 41000 137000 12000 9000 11000 4000 5000 41000 41000 Dividend Paid 1000 Prepare cash flow statement for the year ended 31st March 2021 using indirect method. (40)