Intelligent Ltd$.,$ a non$-$financial company has the following entries in its Bank Account, It has sought your advice on the treatment of the same for preparing Cash Flow Statement.

$($i$)$ Loans and Advances given to the following and Interest earned on them:

to suppliers

to employees

to its subsidiaries companies

$($ii$)$ Investment made in subsidiary Smart Ltd$.$ and dividend received

$($iii$)$ Dividend paid for the year

$($iv$)$ TOS on interest income earned on investments made

$($v$)$ TOS on interest earned on advance given to suppliers

$($vi$)$ Insurance daim received against loss of PPE by fire Discuss in the

context of AS $3$ Cash Flow Statement