Liabilities 31.3.12 31.3.13 Assets 31.3.12 31.3.13 Equity share capital 300000 350000 Fixed asset(net) 510000 620000 200000 100000 investment 30000 80000 15% Prefence share capital 15% debenture 100000 200000 Current asset 200000 305000 Reserve & surplus 110000 270000 Cash in hand 40000 70000 Current liabilities 80000 5000 160000 Discount on issue of 10000 debenture 1 A machine with a book value of Rs 40000 was sold for Rs 25000 2 15% prefence shares were redeemed at a preminum of 15% on 31.3.12 for Rs 100000 3 Dividend on equity shares @ 15% was paid for the year 2012 during 2013 4 Depreciation charged during 2013 was Rs 60000 Prepare Cash flow statement