31st no. Q3. From the following balance sheet or s Ltd as on 31st March, 2008 and 2009, prepare cash flow statement. Note March, 31st March, Particulars 2008 2009 1. Equity & Liabilities 1. Shareholder's Funds (a) Share Capital 400000 700000 (b) Reserve & Surplus (bal. in statement of profit & loss) -50000 -320000 2. Non current Liabilities Long-term Borrowings (9% debentures) 200000 400000 3. Current Liabilities (a)Trade Payables (creditors) 110000 150000 (b)Other Current Liabilities (expenses) 10000 20000 Total 670000 950000 II. Assets 1. Non-current Assets (a) Fixed Assets 300000 500000 (b) Non-current Investments 200000 2. Current Assets (a)Inventories (stock) 50000 100000 (b)Trade Receivables (Debtors) 100000 170000 () Cash & Cash Equivalents 20000 40000 Total 670000 950000 Additional Information I. Included in fixed assets was a piece of machinery costing Rs 70,000 on which depreciation charged was Rs 40,000 and it was sold for R$ 30,000 II. During the year, Rs 1,40.000 depreciation was charged on fixed assets. 140000