On the basis of the following information prepare a Cash Flow Statement for the year ended $31$st March $2016($Using the direct method$)$:

$($i$)$ Total sales for the year were $398$ crores out of which cash sales amounted to $262$ crores,

$($ii$)$ Receipts from credit customers during the year, totaled $134$ crores.

$($iii$)$ Purchases for the year amounted to $220$ crores out of which credit purchase was $80\%.$

Balance n creditors as on

$1\mathrm{.}4\mathrm{.}20158\mathrm{.}4$ crores

$31\mathrm{.}3\mathrm{.}201692$ croies

$($iv$)$ Suppliers of other consumables and services were paid $19$ crores in cash.

$($v$)$ Employees of the enterprises were paid $20$ crores In cash.

$($vi$)$ Fully paid preference share of the face value of $32$ crores$-$ were redeemed. Equity shares of the face value of $20$ crores were allotted as fully paid up at premium of $20\%.$

$($vii$)$ Debentures of $20$ croies at a premium of $10\%$ were redeemed. Debenture holders were issued equity shares In lieu of their debentures.

$($viii$)26$ crores were paid by way of income tax.

$($ix$)$ A new machinery costing $25$ crores was purchased in part exchange of an old machinery. The book value of the old machinery was $13$ crores. Through the negotiations, the vendor agreed to take over the old machinery at a higher value of$.15$ crores. The balance was paid in cash to the vendor.

$($x$)$ Investment costing $18$ crores were sold at a loss of $2$ crores.

$($xi$)$ Dividends totally $15$ ciares $($including dividend distribution tax of $2\mathrm{.}7$ crores$)$ was also paid.

$($xii$)$ Debenture interest amounting $2$ crores was paid.

$($xiii$)$ On $31$st March $2015,$ Balance with Bank and Cash on hand totaled $2$ crores.