18 179 The Balance Sheets of Vamsee traders as on 1-1 - 1991 and on 31-12-1991 are as follows: Liabilities 1.1.91 31.12.91 Assets 1.1.91 31.12.31 Rs. Rs. Rs. Rs. Capital 1,50,000 1.90,000 Cash 20,000 26,000 Loan of Mrs. Vamsee 30,000 Debtors 54,000 76.000 SBI Loan 60,000 80,000 Stock 48.000 42.000 Creditors 50,000 56,000 Furniture 2,000 2.000 Machinery 90,000 65,000 Land 36,000 45,000 Bulldings 40,000 70,000 2,90,000 3,26,000 2,90,000 3,26,000 During the year 1991 a machine costing Rs. 12,000 (accumulated depreciation on it is Rs. 4,000) was sold for Rs. 5,500. The accumulated depreciation on machinery on 1-1-91 and on 31-12-91 were Rs. 24,000 and Rs. 37,000 respectively. The net profit of 1991 was Rs. 60,000. 1000-08 Mort reer Prepare cash Plow Statement