Solution of the attached question is required. It asks to prepare fund flow statement and cash flow statement.

2. Prepare Funds Flow Statement and Cash Flow Statement for the year ending March 31, 2019 from the information given below. Balance Sheet (as on March 31) (Rs. 'ODD) Liabilities 2018 2019 Assets 2018 2019 Trade Creditors 100 40 Cash at Bank 100 65 Bills Payable 60 Accounts 105 120 Receivable Outstanding 25 20 Bills 130 140 Expenses Receivable Bonds Payable 220 140 Inventory 110 40 Accumulated Machinery 120 160 Depreciation 300 310 On Machinery 30 35 Building On Building 75 85 Land 60 130 Reserves 100 115 Patents 55 60 Retained 130 170 Earnings Share Capital 250 360 1.025 980 1.025 Profit from operations after providing Rs. 10,000 as depreciation on Building and Rs. 10,000 on Machinery and Rs. 5,000 as amortization on Patents for the year April *18-March '19 was Rs. 35,000. Other revenues for the year were Rs. 40,000, An old machine with original cost of Rs. 15,000 was sold at a loss of Rs. 5,000