Given Network Enterprises Statement of Financial Position Cash ....... Trade receivable .... Inventories. Equipment ..... Accumulated depreciation . Dec. 31 2013 Rs. 870 660 780 3,500 (600) 5.210 Dec. 31 2012 Rs. 300 600 700 2,400 (450) 3,550 Trade payable ... 610 450 Debentures 300 400 910 850 Share capital .... 2,800 2,000 Un appropriated profits ... 1,500 700 5,210 3,550 Additional information Dividends declared and paid, Rs. 500 Certain fixed assets were acquired in exchange of shares issued. The recorded value was Rs. 800 1. There were no sale of fixed assets during the year Required: Statement of cash flows for 2013 under the indirect method Scanned with CamScanner