$4$ Prepare a Cash Flow Statement on the Basis of the following information given in the Balance Sheet of PS Ltd as PER AS$-3.$

$\backslash$table$[[$LIABILITIES$,2011,2012,$ASSETS,$2011,2012],[,$RS$,$RS$,,$RS$,$RS$],[$SHARE CAPITAL,$200000,250000,$GOODWILL,$10000,2000],[12\%$ Debentures,$100000,80000,$Land and Building,$200000,280000],[$General Reserve,$50000,70000,$Machinery,$100000,130000],[$Creditors$,40000,60000,$Debtors,$40000,60000],[$Bills Payable,$20000,100000,$Stock,$70000,90000],[$Outstanding Exp,$25000,20000,$Cash,$15000,18000],[,435000,580000,,435000,580000]]$