8. The Balance Sheets of a Prem Limited Company at 31.3.2021 and 31.3.2022 were as follows : \begin{tabular}{|l|r|r|} \hline I. Equity and Liabilities & 31.3.2021(Rs.) & 31.3.2022(Rs.) \\ \hline Equity Share Capital & 4500 & 6500 \\ \hline General Reserve & 500 & 750 \\ \hline Profit and Loss Account & 1000 & 1500 \\ \hline Debentures & 1000 & 2000 \\ \hline Sundry & 870 & 1100 \\ \hline Creditors & 7870 & 11850 \\ \hline Assets & Rs. & 8300 \\ \hline Fixed Assets & 4600 & 1300 \\ \hline Stock & 1100 & 1950 \\ \hline Debtors & 1870 & 2500 \\ \hline Cash & 200 & 1850 \\ \hline Preliminary Expenses & 7800 & 1850 \\ \hline Total & & \\ \hline \end{tabular} Additional information : Depreciation on fixed assets for the year 2021-22 was Rs. 1170. Prepare a Cash Flow Statement [Ans. Cash from operations Rs. 1850; Net increase in cash Rs. 50] 8. The Balance Sheets of a Prem Limited Company at 31.3.2021 and 31.3.2022 were as follows : \begin{tabular}{|l|r|r|} \hline I. Equity and Liabilities & 31.3.2021(Rs.) & 31.3.2022(Rs.) \\ \hline Equity Share Capital & 4500 & 6500 \\ \hline General Reserve & 500 & 750 \\ \hline Profit and Loss Account & 1000 & 1500 \\ \hline Debentures & 1000 & 2000 \\ \hline Sundry & 870 & 1100 \\ \hline Creditors & 7870 & 11850 \\ \hline Assets & Rs. & 8300 \\ \hline Fixed Assets & 4600 & 1300 \\ \hline Stock & 1100 & 1950 \\ \hline Debtors & 1870 & 2500 \\ \hline Cash & 200 & 1850 \\ \hline Preliminary Expenses & 7800 & 1850 \\ \hline Total & & \\ \hline \end{tabular} Additional information : Depreciation on fixed assets for the year 2021-22 was Rs. 1170. Prepare a Cash Flow Statement [Ans. Cash from operations Rs. 1850; Net increase in cash Rs. 50]