20. Balance Sheets of R Ltd are provided below EQUITY AND LIABILITIES I. Shareholders' funds (a) Share capital (b) Reserves and surplus II Non-current liabilities Long-term borrowings III Current liabilities (a) Trade payables 31.3.2018 10,00,000 31. 3..2019 12,50,000 4,00,000 4,90,000 5,00,000 4,00,000 5,00,000 4,00,000 (b) Short-term provisions (Income tax) 1,50,000 1,85,000 TOTAL 25,50,000 27,25,000 ASSETS IV Non-current assets (a) Fixed assets (i) Tangible assets 12,50,000 14,00,000 (b) Non-current investments 1,00,000 50,000 V Current assets (b) Inventories (c) Trade receivables (d) Cash and cash equivalents TOTAL 3,00,000 2,80,000 4,00,000 4,20,000 5,00,000 5,75,000 25,50,000 27,25,000 Additional Information: I. Dividend of 1,00,000 was paid during the year ended 31. 3.2019 II. III. IV. V. VI. VII. Machinery during the year purchased for 1,25,000 Machinery for another company was purchased for a consideration of 1,00,000 payable in equity shares Income tax provided during the year 55,000 Company sold some investment at a profit of 10,000 which was credited to Capital Reserve. There was no sale of machinery during the year. Depreciation written off on land and building 20,000 From the above particulars, prepare Cash Flow Statement for the year ended 31.3.2019 as per AS 3