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 Accounts Payable Mortgage Payable Share Capital Rs. 10 per share Share Premium Retained Earnings TOTAL 6100 16800 6000 30000 2500 16700 78100 4800 19400 10000 25000 12300 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