Part $4$:

Pioneer Limited is unable to assess the cash and liquidity position of the company based on the Profit and Loss Account and Balance Sheet prepared. You are required to help the management by preparing the Cash flow Statement for the year ended Mar $31,2022.$

Following additional information is made available for you:

a$)$ Dividend paid during the year $=30,000$

b$)$ Opening balances as on $01\mathrm{.}04\mathrm{.}2021$ are as follows:

i$)$ Patent $=1,05,000$

ii$)$ Investments by Peyush Bansal $=0$

iii$)$ Trade receivable $=40,000$

iv$)$ Cash Balance $=3,000$

v$)$ Bank Balance$=20,000$

vi$)$ Share capital $=5,00,000$

vii$)$ Bank Loan $=50,000$

viii$)$ Trade payables $=55,000$

ix$)$ Outstanding Rent $=3,000$

x$)$ Other current liabilities$=40,000$