Additional Information: (a) Net profit for the year 2019 amounted to 1,20,000. (b) During the year, a machine costing 50,000 (accumulated depreciation 20,000 ) was sold for 26,000. The provision for depreciation against machinery as of March 31, 2018, was 1,00,000, and on March 31,2019 , 1,70,000. You are required to prepare a cash flow statement