The Balance Sheets of C LTD are as follows: LIABILITIES 31.3.2002 31.3.2001 ASSETS 31.3.2002 31.3.2001 Equity Share Capital 1000000 700000 500000 800000 Plant & Machinery 150000 Land & Building General Reserves 200000 600000 400000 Profit & Loss 100000 60000investments 100000 12% Debentures 200000 -Debtors 500000 700000 Provision for Taxation 100000 70000 Stock 400000 200000 Sundry Creditors 900000 920000 Cash in hand 200000 200000 2500000 2000000 2500000 2000000 Additional Information: 1. During the year Depreciation was charged a25% on opening value of Plant & Machinery. 2. An old Machinery costing 50000 (WDV Rs 20000) was sold for 35000. 3. Income tax of Rs 50000 was paid. Prepare Cash Flow Statement as per AS 3