Please answer this accounting question regarding cash flow in detail with each and every step and state why for each step. Prepare the cashflow statement for the year ending $31$ March $2023.$ Also don't skip on any step or concept as I have a very important exam tomorrow I need to see the answer in detail. Please send this answer as soon as possible, thanks in advance.

Gujarat Tech Solutions Co$.($GTSC$),$ based in Gujarat, is a reputed company dealing in computer parts. It was established in $2015$ in Ahmedabad but now has a presence in almost all major cities of Gujarat. Following are the relevant information from the Financial Statements of GTSC$.$

Balance Sheet as on $31/3/2023$

Assets:

$-$ Current Assets:

$-$ Cash: $8,15,000$ INR $(2023)/7,60,000$ INR $(2022)$

$-$ Accounts Receivables: $4,41,000$ INR $(2023)/4,11,600$ INR $(2022)$

$-$ Inventory: $7,85,000$ INR $(2023)/5,20,000$ INR $(2022)$

$-$ Prepaid Expenses: $28,000$ INR $(2023)/33,000$ INR $(2022)$

$-$ Fixed Assets:

$-$ Investments: $3,50,000$ INR $(2023)/1,80,000$ INR $(2022)$

$-$ Capital Work In Progress: $50,000$ INR $(2023)/1,00,000$ INR $(2022)$

$-$ Plant and Machinery: $11,68,000$ INR $(2023)/9,00,000$ INR $(2022)$

$-$ Less Accumulated Depreciation: $(1,58,000)$ INR $(2023)/(1,00,000)$ INR $(2022)$

$-$ Net Plant and Machinery: $10,10,000$ INR $(2023)/8,00,000$ INR $(2022)$

$-$ Total Assets: $34,79,000$ INR $(2023)/28,04,600$ INR $(2022)$

Liabilities and Shareholders' Equity:

$-$ Current Liabilities:

$-$ Accounts Payables: $3,95,000$ INR $(2023)/2,62,000$ INR $(2022)$

$-$ Operating Expenses Payable: $6,000$ INR $(2023)/4,600$ INR $(2022)$

$-$ Income Tax Payable: $3,00,000$ INR $(2023)/1,80,000$ INR $(2022)$

$-$ Long Term Liabilities:

$-$ Debentures: $1,50,000$ INR $(2023)/4,00,000$ INR $(2022)$

$-$ Term Loans: $6,00,000$ INR $(2023)/5,00,000$ INR $(2022)$

$-$ Shareholders' Equity:

$-$ Share Capital INR $10$ face value: $6,20,000$ INR $(2023)/4,20,000$ INR $(2022)$

$-$ Share Premium: $4,50,000$ INR $(2023)/2,80,000$ INR $(2022)$

$-$ Reserves and Surplus: $9,58,000$ INR $(2023)/7,58,000$ INR $(2022)$

$-$ Total liabilities and Shareholders' equity: $34,79,000$ INR $(2023)/28,04,600$ INR $(2022)$

### Profit and Loss Statement for the year ending March $31,2023$

$-$ Sales: $34,60,000$ INR

$-$ Less Cost of Goods Sold $($including depreciation on machinery INR $76,000)$: $(21,00,000)$ INR

$-$ Gross Profit: $13,60,000$ INR

$-$ Less Other Expenses:

$-$ Salaries Expense: $(4,60,000)$ INR

$-$ General Admin. Expense: $(2,10,000)$ INR

$-$ Insurance Expense: $(1,10,000)$ INR

$-$ Interest Expense: $(60,000)$ INR

$-$ Loss on sale of Investments: $(20,000)$ INR

$-$ Add Other Income:

$-$ Interest income received: $40,000$ INR

$-$ Gain on sale of Machinery: $4,000$ INR

$-$ Profit Before Tax: $5,44,000$ INR

$-$ Income Tax Expense: $(2,96,000)$ INR

$-$ Net Profit: $2,48,000$ INR

Additional Information:

$1.$ Machinery worth INR $2,00,000$ were sold for INR $1,84,000$ during the year.

$2.$ A machine costing INR $4,18,000$ was purchased for cash.

$3.$ Plant and Machinery worth INR $50,000$ were completed and transferred from Capital Work in Progress.

$4.$ A dividend worth INR $48,000$ was paid during the year.

$5.$ Shares were issued during the year at a premium.

$6.$ Investments costing INR $1,50,000$ were sold at a loss of INR $20,000$ and new Investments worth INR $3,20,000$ were purchased during the year.

Required: Prepare the Cash Flow Statement of GTSC for the year ending $31$ March $2023.$