The following are the Comparative Balance Sheets of XYZ Ltd$.,$ as on

$31*$ December $2018$ and $2019.$

Other particulars provided to you are $($a$)$ Dividends declared and paid during

the year Rs$.17,500($b$)$ Land was revalued during the year at Rs$.1,50,000$ and

the Profit on Revaluation transferred to Profit and Loss Account. You are re$-$

quired to prepare a Cash Flow Statement for the ended $31-12-2019.$