Given Good Dealers Limited Statement of financial position Dec. 31 2013 Dec. 31 2012 Rs. Rs. Cash.......... Trade receivable. Inventories.... Equipment. Development cost 125,000 1,500,000 950,000 1,800,000 150,000 150,000 1,550,000 700,000 1,300,000 150,000 4,525,000 3,850,000 Trade Payable...... Accrued expenses.. Provision for taxation.... Term finance certificates..... 450,000 25,000 600,000 500,000 100,000 500,000 750,000 Share capital....... Retained earnings. General reserve.. 1,075,000 2,000,000 500,000 950,000 1,850,000 1,000,000 200,000 800,000 4,525,000 3,850,000 Additional information 1. Tax provision of Rs. 500,000 was made for 2013 2. The company paid 20% dividend on ordinary shares for the year ended Dec 31 2012, oh March 31, 2013 3. Depreciation charge during 2013 amounted to Rs. 200,000 4. Equipment with a book value of Rs. 200,000 was sold for Rs. 180,000 5. During the year Rs. 50,000 were incurred for development cost. Required Statement of cash flows for 2013 under the indirect method