(Cash Flow Statement): Following is the summary of Cash Account of JMD Ltd. SUMMARY CASH ACCOUNT Debit. For the year ended 31st March, 2015 Credit Particulars $ Particulars $ To Balance on April 1, 2014 1,71,000 By Salaries paid 21,000 To Issue of Debentures 2,00,000 By Payment to Suppliers 9,50,000 To Issue of Share Capital 3,00,000 By Purchase of Machinery 5,00,000 To Receipts from Customers 40,00,000 By Wages paid 50,000 To Sale of Machinery 50,000 By Land Purchased 1,50,000 By Investment made 25,00,000 By Tax paid 50,000 By Redemption of Preference Share 4,50,000 By Balance on March 31,2015 50,000 47,21,000 47,21,000 Additional Information: Net Profit for the year ending March 31,2015, after charging depreciation ($ 10,000) and income tax ($ 50,000) was $29,19,000. You are required to prepare Cash Flow Statement as per AS-3 (Revised)