2072 2073 2072 2073 Assets Liabilities (Rs.) (Rs.) (Rs.) (Rs.) Share Capitul 375,000 475,000 Plant 500,000 650,000 10% Debentures 100,000 60,000 Furniture 75,000 50,000 Creditors 120,000 150,000 Stock 120,000 170,000 Expense due 10,000 5,000 Debtors 20.000 30,000 Prepaid Retained earning 75,000 200,000 5,000 10,000 expenses Account payables 120,000 110,000 Cash 80,000 90,000 800,000 1.000.000 800,000 1,000,000 Additional Information: a. Sales of the year 2073 : Rs.10,00,000 b. Cost of goods sold c. Operating expenses d. Interest on debenture e. Tax paid f. Sales of furniture g. Purchased of machinery h. Premium on redemption of debenture : Rs.4,000 i. Dividend paid Rs.45,000 Required: Cash flow statement for 2073 under direct method : Rs. 605,000 Rs.222,000 H Rs. 14,000 Rs.10,000 : Rs.20,000 Rs.120,000