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500 - 3 1 N The following are the extracts of Balance Sheet and Statement of Profit and Loss of Supriya Ltd.: Extract of Balance Sheet Particulars Notes 2021 2020 (2000) (000) Equity and Liabilities Shareholder's funds (a) Share capital 200 Non-current liabilities (a) Long term loan from bank 250 3 Current liabilities (a) Trade Payables 1,000 3,047 Assets Non-current assets (a) Property, Plant and Equipment 230 128 Current assets (a) Trade receivables 2,000 4,783 (b) Cash & cash equivalents (Cash balance) 212 35 Extract of Statement of Profit and Loss Particulars Notes 2021 2020 (2000) (2000) Expenses: Employee benefits expense 69 25 Other expenses 2 115 110 11 Tax expense: Current tax (paid during year) 243 140 Notes to accounts 2021 (2000) 2020 (000) 1 Share Capital Equity Shares of 710 each, fully paid up 500 200 2 Other expenses Overheads 110 Prepare Cash Flow Statement of Supriya Ltd. for the year ended 31st March, 2021 in accordance with AS-3 (Revised) using direct method. All transactions were done in cash only. There were no outstanding/prepaid expenses as on 31 March, 2020 and on 31st March, 2021. Ignore deprecation. Dividend amounting 80,000 was paid during the year ended 314 March, 2021 115