3. The balance sheet of ABC Ltd. is as follows:

Liabilities 1.1.19

(Rs.)

31.12.19

(Rs.)

Assets 1.1.19

(Rs.)

31.12.19

(Rs.)

Equity capital 1,00,000 1,00,000 Cash 10,000 7,200

General Reserve 1,00,000 1,00,000 Debtors 70,000 76,800

Profit & Loss A/c 96,000 98,000 Stock 50,000 44,000

Current Liabilities 72,000 82,000 Land 40,000 60,000

Loan from Associate company --- 40,000 Buildings 1,00,000 1,10,000

Loan from Bank 62,000 50,000 Machinery 1,60,000 1,72,000

4,30,000 4,70,000 4,30,000 4,70,000

During the year Rs. 52,000 was paid as Dividends. The provision for depreciation against

machinery as on 1/1/19 was Rs.54,000 and on 31/12/19 Rs. 72,000. You are required to

prepare the Cash Flow Statement.