The comparative balance sheet of Hassan Carpets Trading Company for the two years is presented below:- Cash Accounts Receivable Inventory Long term investments Show Room Building Motor Vehicle Total Accounts Payable Tax Payable Mortgage loan Capital Stock Retained Earnings Total At 30-06-2020 Rs. 149,000 Rs. 210,000 Rs. 540,000 Rs. 150,000 Rs. 1,400,000 Rs. 500,000 Rs. 2,949,000 Rs. 168,000 Rs. 75,000 Rs. 370,000 Rs. 2,280,000 Rs. 56,000 Rs. 2,949,000 At 30-06-2021 Rs. 197,000 Rs. 455,000 Rs. 510,000 Rs. 250,000 Rs. 1,320,000 Rs. 450,000 Rs. 3,182,000 Rs. 134,000 Rs. 30,000 Rs. 570,000 Rs. 2,380,000 Rs. 68,000 Rs. 3,182,000 Additional information Short term investments amounting to Rs. 100,000 were made during the year. Show Room Building and Motor Vehicles were depreciated during the year. Mortgage loan was taken by the company for meeting funds requirements. Additional shares were issued during the year. a) b) c) d) f) The dividend accounting to Rs. 300,000 was paid during the year. The company earned some profit which affected the retained earnings during the period. Required: Prepare a cash flow statement under indirect method for the year ended 30 June, 2021.