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Following are the information extracted from the books of M/s RUT Ltd., for the year ended 31" March 2019. 1. Gross profit is 317" of the cost of goods sold. COGSamounted to Rs. 8, 92,500. 2. Wages for the current year amounted to Rs. 3, 62,500. It includes an amount of Rs 2,700, which is outstanding for the current year. 3. Dividend paid during the year Rs. 20,500 (includes dividend paid to preference shareholders Rs. 5,000.) 4. Bank loan repaid during the year Rs. 3,25,000 (included the current year interest of Rs. 25,000) 5. Office and selling expenses paid during the year Rs.53,000. 6. Previous year outstanding interest on loan paid Rs. 9,500. 7. Closing inventory was more than opening inventory by Rs. 23,000. 8. Amount paid to trade payables Rs. 5.90,000. 9. Tax paid during the year amounted to Rs, 87,000. (Provision for taxation as on 31" March 2019, Rs. 43,000) 10.Investments of Rs. 8,25 pr.) sold during the year at a profit of Rs. 20,000. 11.Equipmentwith a list price of Rs. 80,000, purchased at a cash discount of 7% 12.Trade payables on 31" March 2018 exceed the balance on 31 March 2019 by Rs. 19.000. 13.Depreciation on fixed assets amounts to Rs. 65.000. 14. Plant and machinery purchased at a cost of Rs. 1,80,000 and paid Rs. 10,600 for the installation of the machinery 15.Company sold goods for cash only and the cash and cash equivalents on 31" March 2018 and 2019 are Rs. 2,00,000 and Rs.6.07 500 respectively. Prepare cash flow statement for the year ended 31" March 2019 using direct method