Following are the balance sheets of Vijay & son: Liabilities 1105 311205 Assets 1105 311205 Creditors 36000 41000 Cash 4000 3600 Loan from Partner - 20000 Debtor 35000 38400 Loan from Bank 30000 25000 Land 25000 22000 Capital 148000 149000 Stock 20000 30000 Building 50000 55000 Machinery 80000 86000 Total 214000 235000 214000 235000 During the year AED. 26,000 paid as dividend. The provision made for depreciation against machinery as on 1.1.05 was AED. 27,000 and on 31.12.05 AED. 36,000. Prepare a cash flow statement.