III From the following Balance Sheet of Bhawans Ltd You are required to prepare a Cash Flow Statement. Liabilities 2018 2019 Assets 2018 2019 (OR) (OR) (OR) (OR) Share Capital 300,000 375,000 Cash 45,000 70,500 Creditors 105,000 67,500 Debtors 180,000 172, 500 P&L a/c 15,000 34,500 Stock Land 120,000 135,000 75,000 99,000 TOTAL 420,000 477,000 TOTAL 420,000 477,000