The following are the Balance sheets of B. Ltd as on 31st December, 2018 and 2019 2018 Rs. 2019 Rs. Assets Liabilities Equity Capital Reserves Depreciation Fund 6% Debentures Creditors 1,00,000 70,000 60,000 50,000 28,000 3,08,280 1,60,000 Fixed Assets 85,300 Inventory 40,000 Debtors Prepaid Expenses 48,000 Bank 3,33,300 The following additional information for the year 2019 are also available (a) Net Profit Rs. 27,050 (b) Depreciation charged Rs. 10,000 (c) Cash Dividend declared during the period Rs. 12,000 Prepare a Funds Flow Statement. 2018 Rs. 2019 Rs. 1,52,000 2,00,000 93,400 89,200 30,800 21,100 3,950 3,000 28,100 20,000 3,08,280 3,33,300