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.