Given below are Gomen company’s statement of profit and loss for the year ended March 31, 2010, and balance sheet on March 31, 2010, and 2011. You are required to calculate the cash flow statement for the year 2011.

GOMEN COMPANY Statement of Profit and Loss For the year ended March 31, 2011
Sales	97300
Gain on sale of investments	400
Interest income	800
98500
COGS	68500
Depreciation	7600
Selling and administration expenses	5300
Interest exp	1800
Loss on sale of plant and machinery	900
84100
EBIT	14400
Income Tax	6700
PAT	7700

GOMEN COMPANY Balance Sheet at the end of March 31
2010	2011
Equity and Liabilities
Shareholder’s funds Share capital Reserve and Surplus	25000 11800	17500 8600
Non-Current Liabilities Long-term borrowings	12000	12000
Current Liabilities Trade payables Short-term provisions: Income Tax payables	22700 600	20900 700
Total	72100	59700
Assets
Fixed Assets Plant and Machinery Less Accumulated Depreciation Net Fixed Assets	41600 9400 32200	32700 7500 25200
Current Assets Current investments Inventories Trade receivables Cash and cash equivalents Short-term loans and advances: Pre-paid exp.	2800 10600 20900 4400 1200	4300 4900 15600 7000 1400
Intangible Assets: Patent	0	1300
Total	72100	59700

Additional Information:

1. Paid dividends, Rs.4500
2. Sold investments costing Rs.3800 (gain, Rs.400)
3. Sold a plant, Rs.4100 (cost Rs.9800; accumulated depreciation, Rs.5700)
4. Purchased machinery, Rs.18700
5. Purchased investments, Rs.2300
6. Sold the patent, Rs.400
7. Issued at par shares, Rs.7500