32. From the following Balance Sheet of Ajanta Limited as at March 31,2 a Cash Flow Statement: Particulars QUITY AND LIABILITIES Shareholder's Funds (a) Equity Share Capital (b) Reserves and Surplus Non-Current Liabilities Long-Term Borrowings -9% Debentures Current Liabilities (a) Trade Payables (b) Other Current Liabilities Total SETS Non-Current Assets (a) Property, Plant and Equipment and Intangible Assets (i) Property, Plant and Equipment Note No. 1 2 3 4 31-3-2017 () 10,00,000 2,40,000 3,20,000 1,80,000 1,80,000 19,20,000 31-3-2 10,00 1,20 2,40 2,40 1,60 17,60 13,40,000 12,00