Prepare Cash Flow Statement of Star Pharmaceuticals Ltd., based on Balance Sheet as on 31.03.2021 and Income Statement for the year 2020-21: Additional Information: 

An amount of 100 was raised from fresh Long Term Rupee Loan 

An old Fixed Asset with 

Original Cost of 200 and Accumulated Depreciation of 120 was sold for 30 

Dividend of 1,450 was paid during the year  

On the Dividend Income received, an amount of 30 was deducted by the investee company as TDS, which is considered in the amount of Tax Expense as well as Income 

Tax payable as on 31.03.3021