From the following Balance sheet and Income Statement of Himgiri Ltd., complete the Cash flow statement for the accounting year 2020. Balance sheet Income Statement for 2020 Particulars 2019 (*) 2020 () Particulars Amt () Common Stock 50,000 1,50,000 Sales 1,00,000 Retained Earnings 1,00,000 1,20,000 COGS 15,000 loan @10% interest p.a. 8XXXo 8XXXO Salary 15,000 Accounts Payables 20,000 30,000 Rent 12,000 Salary Payable 0 10,000 Interest 8XXX TOTAL 25XXXo 39XXXo Depreciation 1XXXo Cash 4XXXo 7XXXo Tax 13,500 Accounts Receivables 70,000 80,000 PAT/Net Income ?? Inventory 40,000 50,000 Net Fixed Assets 1,00,000 1,90,000 TOTAL 25XXXo 39XXX0 Q11 What is the Net Income of Himgiri Ltd for the year 2020? Operating Activities Q12 In arriving at 'Cash Flow from Operating Activities' using Indirect Method, what amount of non-cash expense(s) are to be added back to the Net Income? Q13 In arriving at 'Cash Flow from Operating Activities' using Indirect Method, what amount of non-operating expense(s) are to be added back to the Net Income? Q14 What is the Cash flow from operating activities of Himgiri Ltd for the year 2020? Investing Activities Q15 What is Cash flow from investing activities of Himgiri Ltd for the year 2020? Financing Activities Q16 What is the Interest paid by Himgiri Ltd during the year 2020? Q17 What is the Dividend paid by Himgiri Ltd during the year 2020? Q18 What is the Cash flow from financing activities of Himgiri Ltd for the year 20202 Q19 Analyze the year 2020 Cash Flow Statement of Himgiri Ltd. At what stage of business life cycle is Himgiri Ltd. Support your answer with suitable arguments