From the following balance sheet and additional information given, prepare cash flow statement.

Balance Sheet as on March 31, 2005 and 2006

Particulars	2005 Rs.	2006 Rs.	Particulars	2005 Rs.	2006 Rs.
Share Capital	9,00,000	9,00,000	Fixed Assets	8,00,000	6,40,000
General Reserve	6,00,000	6,20,000	Investments	1,00,000	1,20,000
Profit & loss a/c	1,12,000	1,36,000	Stock	4,80,000	4,20,000
Creditors	3,36,000	2,68,000	Debtors	4,20,000	9,10,000
Provision for tax	1,50,000	20,000	Bank	2,98,000	3,94,000
Mortgage loan	-	5,40,000
	20,98,000	24,84,000		20,98,000	24,84,000

Additional Information:

(a) Investments costing Rs.16,000 were sold during the year for Rs.17,000 (b) Provision for tax made out of profit was Rs.18,000 for the year (c) During the year, a part of the fixed assets costing Rs.20,000 was sold for Rs.24,000 and the

profit was included in Profit and Loss account (d) Dividends paid amounted to Rs.80,000