Prepare Cash Flow Statement of Crest Ltd. from the following: 1.1.06 Rs. 1,00,000 1.1.06 Rs. Liabilities Share Capital 8% Debentures Retained Earnings Creditors Bills Payable Provision for Tax Balance Sheets 31.12.06 Rs. Assets 4,00,000 | Goodwill 2,00,000 Machinery 90,000 Stock 1,00,000 Debtors 40,000 Cash at Bank 40,000 Cash in hand 8,70,000 60,000 40.000 20,000 30,000 2,50,000 1,25,000 20,000 30,000 50,000 25,000 2,50,000 31.12.06 Rs. 20,000 4,75,000 80,000 1,00,000 1,50,000 45,000 8,70,000 Additional Information: (a) During 2006, the business of a sole trader was purchased by issuing shares for Rs. 2, 00,000. The assets acquired from him were: Goodwill Rs. 20,000, Machinery Rs. 1,00,000, Stock Rs. 50,000 and Debtors Rs. 30,000. (b) Provision for tax charged in 2006 was Rs. 35,000. (c) The debentures were issued at a premium of 5% which is included in the retained earnings. (d) Depreciation charged on machinery was Rs. 30,000