Prepare Cash Flow Statment as per AS 3.

The Balance Sheets of B LTD are as follows. 2008 2009 80000 120000 500000 800000 100000 75000 LIABILITIES 2008 2009 ASSETS Equity Share Capital 500000 700000 Land & Building General Reserves 50000 70000 Plant & Machinery Profit & Loss 100000 160000 Stock Sundry Creditors 153000 190000Debtors Bills Payable 40000 50000 cash in hand Outstanding 7000 5000 Expenses 150000 160000 20000 20000 850000 1175000 8500001175000 Additional Information: 1-During the year Depreciation was charged 50000 on Plant & Machinery 2-A piece of Machinery costing 12000 (Depreciation provided there on Rs 7000) was sold at 60% profit on book value. 1. Prepare Cash Flow Statement as per AS 3