2. Balance sheets of Rehman and Sons on 1/1/2020 and 31/12/2020 were as follows: Particulars Amount () Amount () 31/12/2019 31/12/2020 Assets Cash 10,000 7,000 Debtors 30,000 50,000 Stock 35,000 25,000 Machinery 80,000 55,000 Land 40,000 50,000 Building 35,000 60,000 Total assets 2,30,000 2,47,000 Equity and Liabilities Creditors 40,000 44,000 Mrs Rehman's loan 25,000 0 Loan from bank 40,000 50,000 Capital 1,25,000 1,53,000 Total equity and liabilities 2,30,000 2,47,000 During the year, a machine costing 10,000 (accumulated deprecation 3,000) was sold for 5,000. The provision for depreciation against machinery was 25,000 as on 1/1/2020 and 40,000 as on 31/12/2020. The net profit for the year 2020 amounted to 45,000. Prepare cash flow statement using indirect method.