Q4. Tiny Tots Itd. Furnish you the following Balance sheet s for the years ending on 31 December, 1994 and 1995. You are required to prepare a Cash flow statement for the year. Balance Sheet Liabilities 31.12.1992 31.12.1993 Assets 31.12.1992 31.12.1993 Share capital 10000 10000 Cash 660 1520 General Reserves 1400 1800 Debtors 2000 2220 P &L 1600 1300 Stock 3000 2340 Outstanding expenses 120 80 Investments 1000 1100 Creditors 800 540 Land 4000 3600 prov. For Doudtful debts 40 60 Building 3700 3600 Provision for Taxation 1600 1800 Goodwill 1200 1200 15560 15580 15560 15580 Additional Information: 1) A piece of land has been sold for Rs. 400 2) Depreciation amounting to Rs. 700 has been charged on building. 3) Provision for taxation has been made for Rs. 1900 during the year