11. From the following particulars, prepare cash flow statement of Mr. Kumar. Assets Cash Debtors Stock Land Building Machinery Liabilities Current Liabilities Loan from Shankar Bank Loan Capital 01.01.2000 31.12.2000 Rs. Rs. 5,000 4,000 40,000 45,000 30,000 25,000 30,000 40,000 50,000 55,000 70,000 80,000 2,25,000 2,49,000 35,000 40,000 25,000 40,000 30,000 1,50,000 1,54,000 2,25,000 2,49,000 During the year, Kumar brought an additional Capital of Rs. 10,000 and his drawings during the year were Rs. 31,000. Provision for depreciation on Machinery opening balance Rs. 30,000 and closing balance Rs. 44,000. No depreciation need be provided for other assets. (Pondicherry University, B.Com., Dec. 2003)