Comparative balance sheet of AJJ & Co. Ltd. is given as follow.

(08 Marks)

AJJ & Co. Ltd.

Comparative Balance Sheet

ASSETS	DEC, 2020	DEC 2019
Cash	Rs.12,000	Rs.10,000
A/c Receivable	15,000	14,000
Inventory	13,200	13,500
Equipment	6,000	4,000
Furniture	9,300	5,500
Patents	2,000	2,500
Total	56,700	49,500
EQUITIES
Allowance for depreciation (Equipment)	1,600	1,200
Allowance for depreciation ( Furniture)	1,300	500
Account payable	2,400	3,000
Accrued expenses	800	1,000
Long term loans	10,000	12,000
Share Capital	37,000	29,000
Retained Earning	3,600	2,800
Total	56,700	49,500

Additional Information:

The company declared cash dividend of Rs. 4,000 during the year 2021.

Required: Prepare a cash flow statement using indirect method for the period ended on Dec 31, 2021.