9. From the following summary of Cash account of Z limited.prepare cash flow statement for the year ended 31st March 2018 using the dircect method. (15) To Balance b/d 1.4.2016 50 By payment to suppliers 2000 To equity shares 300 By purchased of fixed Assets 200 To receipt from customer 2800 By overhead expenses 200 To sale of fixed assets 100 By wages and salaries 100 By dividend 50 By repayment of loan 300 By Balance c/d 150