-AQ The Balance Sheets of B LTD are as follows. LIABILITIES 2008 2009 ASSETS 2008 2009 Equity Share Capital 500000 80000 120000 700000 Land & Building 70000 Plant & Machinery General Reserves 50000 500000 800000 Profit & Loss 100000 160000 Stock 100000 75000 Sundry Creditor's 153000 190000 Debtors 150000 160000 Bills Payable 40000 50000 Cash in hand 20000 20000 7000 5000 Outstanding Expenses 850000 1175000 850000 1175000 Additional Information: 1-During the year Depreciation was charged 50000 on Plant & Machinery. 2-A piece of Machinery costing 12000 (Depreciation provided there on RS 7000) was sold at 60% profit on book value. 1 Dronaro Cach claw Statement nenor AS ? 153000 150000 160000 Sundry Creditors Bills Payable Outstanding Expenses 190000 Debtors 50000 Cash in hand 40000 20000 20000 7000 5000 850000 1175000 850000 1175000 Additional Information: 1-During the year Depreciation was charged 50000 on Plant & Machinery. 2-A piece of Machinery costing 12000 (Depreciation provided there on Rs 7000) was sold at 60% profit on book value. 1. Prepare Cash Flow Statement as per AS 3