31.12.2017 ) Illustration 11 From the following information, prepare a cash flow statement of A & Co. Ltd.: Balance Sheets of A & Co. Ltd. as at 31st December, ... Note 01.01.2017 Particulars No. (1) (2) (3) 1. EQUITY AND LIABILITIES (1) Shareholders' Funds: (a) Share Capital (1) 6,75,000 (b) Reserves and Surplus 1,35,000 (2) Share Application Money Pending Allotment: (3) Non-current Liabilities: (a) Long-term borrowings -14% Debentures 1,35,000 7,07,500 3,57,750 2,70,000 e2 1,08,000 2,16,000 10,53,000 15,51,250 (4) Current Liabilities: (a) Short-term Borrowings (b) Trade Payables (c) Other Current Liabilities - Outstanding Expenses (d) Short-term Provisions TOTAL II. ASSETS (1) Non-current Assets: (a) Fixed Assets Tangible Assets - Plant and Machinery (b) Non-current Investments (2) Current Assets (a) Current Investments (b) Inventories (c) Trade Receivables (d) Cash and Cash Equivalents (e) Short-term Loans and Advances (1) Other Current Assets TOTAL 6,88,500 40.500 8,37,000 1,08,000 54,000 2.01,250 4,05,000 2,70,000 10,53,000 15,51,250 Notes to Accounts: Particulars 01.01.2017 31.12.2017 R) (1) Share Capital Issued, Subscribed and Paid-up Capital: Equity Shares of 10 each 12% Preference Shares of 100 each 4,05,000 2,70,000 6,75.000 5,72,500 1,35,000 7,07 500 Additional information (1) Depreciation charged on Plant and Machinery was 81,000. (2) An interim dividend of 15% was paid on equity shares. Additional shares were issued on 31.12.2017. (3) Preference shares were redeemed at a premium of 15%. (4) Plant and Machinery with a book value of 54,000 were sold at 33.750. (5) Preference Dividend paid during the year 32.400. (6) Debenture interest paid during the year 18.900