Adhikari Industries CO. develops, manufactures, and markets auto parts in India. Below are the balance sheets on March Year 1 and Year 2 and income statement for the year ending March 31, Year2. No property. Plant and equipment has beel sold for year2. Construct the statement of cash flows for Year 2. Make sure to determine the sign of the amounts based on the direction of cash flows. 'Cash in' should be positive while 'cash out' should be negative