9. Balance sheet of XYZ is as follows: \begin{tabular}{|l|r|r|} \hline I. Equity and Liabilities & 2021(Rs.) & 2022(Rs.) \\ \hline Share & 7000 & 7400 \\ \hline Capital Debentures & 1200 & 600 \\ \hline Sundry & 1036 & 1184 \\ \hline Creditors & 70 & 80 \\ \hline Provision for doubtful debts P \& L A/c & 1004 & 1056 \\ \hline Total & 10310 & 10320 \\ \hline \end{tabular} Additional Information : (i) Dividend totaling Rs. 350 was paid. (ii) Land was purchased for Rs. 1000 and amount provided for the amortization of goodwill totaled Rs. 500. (iii) Debentures of Rs. 600 were redeemed. Prepare a Cash flow statement. [Ans. Cash from operations Rs. 1430; Net Decrease in cash Rs. 120] [Hint : Provision for doubtful debts has been added back to profit to calculate cash from operations]