Prepare Cash Flow Statement for the year ended June 30, 2009 showing separately cash flow from operating activities, cash flows from investing activities and cash flows from financing activities from the following data using indirect method

Financial charges paid during the year

81,610

Taxes paid during the year

26,879

Gratuity paid during the year

4,383

Long-term loans and advances - net increase in assets

5,100

Long-term deposits net decrease in assets

149

Capital expenditure during the year

2,592,761

Profit received on investment and bank deposit accounts during the year

72

Proceeds from sale of operating fixed assets

1,433

Proceeds from long-term financing from banking companies

5,500,000

Repayment of long-term financing from banking companies

3,559,524

Proceeds from long-term sponsor's loan

450,000

Proceeds from long-term sponsor's subordinated loan

75,000

Repayment of Director loan

150,000

Cash and cash equivalents at the beginning of the year

(277,118)

Short term borrowing as at June 30,2008

298,924

Profit before taxation

37,442

Depreciation charged to Profit and Loss account during the year

277,827

Cash and Bank Balances as at June 30, 2009

16,474

Impairment loss recorded in Profit and Loss account

873

Amortization of intangible assets during the year

39

Profit on sale of fixed assets

508

Fixed assets retired (net book value)

29

Provision for gratuity recorded in Profit and Loss account

9,232

Provision for slow moving / obsolete stores and spares

3,500

Increase in current assets

1,479,376

Profit on short term investment and bank deposit accounts recorded in P&L

27

Financial charges recorded in Profit and Loss account

99,693

Increase in current liabilities

304,450

Short term borrowing as at June 30,2009

1,434,021

Cash and Bank Balances as at June 30, 2008

21,806