The Comparative Balance Sheets of Star Company are given below year wise:-

2016 2017

Cash 100000 75000

Accounts receivable 110000 170000

Inventories 160000 195000

Prepaid expense 20000 10000

Plant and equipment - 130000

Land 60000 160000

Total Assets 450000 740000

Liabilities & Owner's Equity:-

Accounts Payable 100000 160000

Accrued expenses 30000 20000

Long term Debts 100000 80000

Preferred Stock - 100000

Common Stock 200000 320000

Retained Earnings 20000 60000

Total 450000 740000

Required: - Prepare Fund Flow Statement.