On December 31, 2010 and 2011 Balance Sheet of ABC Ltd. Shows the following

ASSETS	2011	2010
Cash	7000	4800
Accounts Receivable	8500	9500
Merchandise Inventory	32500	33200
Equipment	30100	24000
TOTAL	78100	71500
EQUITIES
Accumulated Depreciation Equipment	6100	4800
Accounts Payable	16800	19400
Mortgage Payable	6000	10000
Share Capital Rs. 10 per share	30000	25000
Share Premium	2500
Retained Earnings	16700	12300
TOTAL	78100	71500

Additional Information: 1. A fully depreciated equipment that costs of Rs. 800 was discarded and related accounts were closed. 2. Cash dividend of Rs. 4,000 were declared and paid.

Required: Prepare a Cash Flow Statement. Showing Operating, Investing, Financing activities.