Q. 4. From the following Balance Sheets and additional information prepare Cash Flow Statement: Comparative Balance Sheets Particulars Previous Year Current Year (Amount in Rs) (Amount in Rs) (A) Sources of funds: Equity share capital 5,00,000 5,00,000 Debentures 3,70,000 4,50,000 Tax payable 77,000 43,000 Accounts payable 96,000 1,92,000 Dividend payable 50,000 35,000 Bank overdraft 37,000 45,000 (B) Application of funds: Fixed assets 6,00,000 7,00,000 Investment 2,00,000 1,00,000 Stock in trade 2.30,000 3.15,000 Accounts receivables 70,000 1,40,000 Cash in hand 30,000 10,000 Additional information: 1. During the year, depreciation charged to Profit and Loss Account was Rs 50,000. 2. Tax paid during the year was Rs 80,000. 3. Interest paid on debentures was Rs 48,500. 4. During the year Rs 12,000 was received as dividend on investment and credited to Profit and Loss Account