The comparative balance sheets of Shan Company Ltd as on Dec. 31, 2016 and 2017 were as under: DEBIT BALANCES 2017 Cash 29,000 29,000 50,000 7,000 100,000 50,000 25,000 2,80,000 Accounts Receivable Merchandise Inventory Prepaid Expenses Machinery Land Goodwill Total Total CREDIT BALANCES Accounts Payable Accrued Expenses 2017 28,000 26,000 Accumulated Depreciation 30,000 10% Bonds Payable 40,000 Share Capital 1,20,000 Retained Earning 36,000 Total 2,80,000 Additional information on Dec. 31, 2017 ii) iii) 2016 5,000 35,000 56,000 4,000 90,000 60,000 20,000 2.70,000 2016 35,000 20,000 22,000 50,000 1,00,000 43,000 2,70,000 Land costing Rs.10,000 was sold for Rs.20,000. Machine costing Rs.20,000 was sold Rs.9.000 at a loss of Rs. 3,000. Cash dividend paid during the year Rs.20,000. REQUIRED: Prepare statement of cash flow for the year 31.12.2007.