Prepare Cash flow for Gamma Ltd., for the year ending 31.3.20X1 from the following information: (1) Sales for the year amounted to 135 crores out of which 60% was cash sales. (2) Purchases for the year amounted to 55 crores out of which credit purchase was 80%. (3) Administrative and selling expenses amounted to 18 crores and salary paid amounted to 22 crores. (4) The Company redeemed debentures of 20 crores at a premium of 10%. Debenture holders were issued equity shares of 15 crores towards redemption and the balance was paid in cash. Debenture interest paid during the year was* 1.5 crores. (5) (6) (7) (8) Dividend paid during the year amounted to 11.7 crores. Investment costing12 crores were sold at a profit of 2.4 crores. 8 crores was paid towards income tax during the year. A new plant costing 21 crores was purchased in part exchange of an old plant. The book value of the old plant was 12 crores but the vendor took over the old plant at a value of 10 crores only. The balance was paid in cash to the vendor. (9) The following balances are also provided: Debtors Creditors Bank in crores 1.4.20X0 45 21 6 in crores 31.3.20X1 50 23 18.2