Liabilities 2012 2013 Asset 2012 2013 300000 400000 Goodwill 115000 90000 Equity Share capital Debenture 150000 100000 Machinery 200000 170000 40000 70000 160000 200000 General Reserve Land and building 72000 98000 20000 P&L account 30000 Bill Receivable Creditor 55000 83000 Stock 157000 309000 Bill payable 20000 16000 Cash 10000 180oo 40000 50000 30000 Provision for tax Underwritting 35000 commission 20000 Proposed dividend 30000 Make Cash Flow statement