Prepare the cash flow statement of Bhiku Mhatre Co. Ltd. using indirect method. (40) Profit and loss account for the year ended on 31.03.2023 Particulars Amount (INR) Particulars Amount (INR) Opening Inventory 12000 Closing stock 18000 Purchase 95000 Sales 200000 Gross profit 111000 Total 218000 Total 218000 Salary and wages 67900 Gross Profit 111000 Depreciation 5000 Preliminary expenses written off 7000 Insurance 800 Rent 700 Interest 2000 111000 Net profit 27600 Total 111000 Total Dividend Paid 20000 Balance sheet as on 31.03.2023 Assets 2022 2023 Furniture 55000 90000 Preliminary Expenses 21000 14000 Inventory 12000 18000 Bills Receivable 9500 11000 Cash 8000 12700 Prepaid Insurance 3200 2400 Total 108700 148100 Equity and Labilities 2022 2023 Share Capi