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The summarised Balance Sheet of Strong Ltd as on 31.12.2020 and 31.12.2021 are as follows. You are required to prepare the cash flow statement for the year ended 31.12.2021 and also write a brief analysis on the same. Liabilities Share Capital General Reserve Profit & Loss Alc Creditors Tax provision Mortgage Loan Total 2020 2021 Assets Rs Rs 650000.00 650000.00 Fixed Assets 500000.00 510000.00 Investment 40000.00 76000.00 Stock 244000.00 210000.00 Debtors 95000.00 20000.00 Bank 0.00 210000.00 1529000.00 1676000.00 Total 2020 2021 Rs Rs 600000.00 520000.00 70000.00 80000.00 340000.00 290000.00 280000.00 510000.00 239000.00 276000.00 1529000.00 1676000.00 Additional Information 1) Investment costing Rs 6000 were sold for Rs 7500 2) Tax provision made during the year was Rs 15000 3) During the year part of fixed assets costing Rs 20,000 was sold for Rs 24000 and the profit was included in Profit and Loss Account