a- Prepare a Balance Sheet and Cash Flow Statements for Adams Pharmaceuticals. Cash Rs15,000 Investments Rs30,000 Land 70,000 Salary Payable 3,000 Tools 30,000 Buildings 52,000 Machinery 80,000 Office Furniture 45,000 Notes Payable 10,000 Revenues 70,000 Capital 50,000 Cash Balance (previous month): 15,000 Cash increase due to Revenue: 17000 Collection for Sale of Tools: 75,000 Building purchased: 17,500 Purchase of Land: 10500 Cash increase due to Revenue: Adams 17000 Investment: 1500 Expenses paid in Cash: 500

b. What is articulation of the financial statement means ?Elaborate.