6. Question. Prepare cash flow statement from the following Balance sheet as on 31 March 31, 2021 Particulars I. Equity & Liabilities 1. Shareholders fund: 31 March 2021 31 March 2020 Share capital 600000 500000 Reserves & Surplus: General reserve 25000 10000 Balance in statement of P & L A/c 120000 80000 2. Non-Current Liabilities: Long term Borrowings 10% debentures 30000 80000 Current liabilities: Trade payables Total 25000 30000 800000 700000 II. Assets 1. Non-Current assets: Tangible assets: Land & Building 350000 275000 Machinery 345000 290000 Intangible assets: Goodwill 5000 25000 2. Current assets: Inventories 45000 85000 Trade receivables 25000 10000 Cash 30000 15000 800000 700000 Total Adjustment: 1. Depreciation provided on machinery during the year Rs.12000 2. New shares issued on 31 March 2021 10% debentures were redeemed on 31 March 2021