a 50 5500 Illustration 4. Given below are Balance Sheets of Calcutta Jute Ltd. as at 31-03-10 and 31-03-09. You are required to prepare Cash Flow Statement for the year 2009-10. 50 Rs. in thousand) Balance Sheet 31-03-10 31-03-09 Equity share capital 4000 General Reserve 5100 4200 Profit & Loss Account 450 400 Share Premium Account 1500 Shareholders' Funds 12550 8600 Secured Loans 1800 3400 Unsecured Loans 2300 1200 Loan Funds 4100 4600 Sources 16650 13200 Balance Sheet 31-03-10 31-03-09 Fixed Assets Gross Block 15000 12000 Accumulated Depreciation 1800 1300 Net Block 13200 10700 Capital Work-in-progress 1200 700 Investments 1700 1400 Current Assets, Loans & Advances Inventories 2510 2600 Debtors 1090 1200 Cash & Bank Balances 240 340 Loans 1700 200 Advance Tax 850 700 6390 5040 Creditors 1050 1200 Outstanding expenses 2100 1540 Tax Provision 850 700 Proposed Dividend 2200 1600 6200 5040 Net Current Assets 190 0 Miscellaneous Expenditure 360 400 Applications 16650 13200 Other Information: (1) Fixed assets costing Rs. 1,20,000, accumulated depreciation R. 60,000 were sold for Rs. 70,000. (2) Actual tax liability for 2009-10 was Rs. 7,00,000. (3) Loans represent long term loans given to group companies. (4) Interest on loan funds for 2009-10 was Rs. 5,94,500 and interest and divider income were Rs. 4,42,000. (5) Investments costing Rs. 6,00,000 were sold for Rs. 7,00,000