Following are the balance sheets of Vijay & sons

Liabilities	1-1-18	1-1-19	Assets	1-1-18	1-1-19
Creditors Loan from Partner Bank loan Capital	36000 -- 30000 148000	41000 20000 25000 149000	Cash Debtors Stock Land Building Machinery	4000 35000 25000 20000 50000 80000	3600 38400 22000 30000 55000 86000
	214000	235000		214000	235000

• During the year Rs. 26000 was paid as dividend.
• The provision made for depreciation against machinery as on 1/1/18 was Rs. 27000 and as on 1/1/19 was Rs. 36000

Prepare Cash Flow statement.