A balance sheet of Soma Thomas as 1-1-2011 and 31-12-2011 were Liabilities 2010 2011 Assets 2010 2011 Rs. . . . Credits 40,000 44,000 Cash 10,000 7,000 Bills payable 25,000 Debtors 30,000 50,000 Loans from Banks 40,000 50,000 Stock 35,000 25,000 Machinery 80,000 55,000 Capital 1,25,000 1,53,000 Land 40,000 50,000 Building 35,000 60,000 2,30,000 2,47,000 2,30,000 2,47,000 During the year a machine costing Rs. 10,000 (accumulated depreciation Rs. 3000) was sold for Rs. 5,000. The provision for depreciation against machinery as on 1-1-2011 was Rs 25,000 and on 31-12-2011 it was Rs 40,000. Net profit for the year 2011 amounted to Rs. 45,000. Prepare cash flow statement.