10. Additional information: (a) Operating expenses include depreciation Rs. 80,000 and amortisation of goodwill Rs. 50,000 (b) A machine has been sold for Rs. 15,000. The written down value of the machine was Rs, 40,000 and Rs. 20,000 depreciation is charged on the same in 2021 . (c) Plant and Machinery was purchased for cash Rs. 1,40,000 and Land and Buildings for Rs 2,60,000 (d) Fumirure was sold for cash Rs. 60,000. (c) Equily shares issued for cash Rs. 1,00,000 (c) Rs. 80,000 dividend was paid in cash. g) Nel profit for the year ending 31-3-2021 was Rs. 1,00,000. Prepare a Statement of Cash Flow for the year ending 31-3-2021