The following information was provided by M/s PQR Ltd. for the year ended 31st March, 2019: (1) Gross Profit Ratio was 25% for the year, it amounts to * 3,75,000. (2) Company sold goods for cash only. (3) Opening inventory was lesser than closing inventory by * 25,000. (4) Wages paid during the year 5,55,000. (5) Office expenses paid during the year * 35,000. (6) Selling expenses paid during the year * 15,000. (7) Dividend paid during the year 40,000 (including dividend distribution tax). (8) Bank Loan repaid during the year 2,05,000 (included interest * 5,000) (9) Trade payable on 31st March, 2018, were 50,000 and on 31st March, 2019 were * 35,000. (10) Amount paid to Trade payables during the year 6,10,000 (11) Income Tax paid during the year amounts to 55,000 (Provision for taxation as on 31st March, 2019, * 30,000) (12) Investments of 8,20,000 sold during the year at a profit of * 20,000. (13) Depreciation on other tangible assets amounts to 40,000. (14) Depreciation on other tangible assets amounts to * 20,000. (15) Plant and Machinery purchases on 15th November, 2018 for 3,50,000. (16) On 31st March, 2019 2,00,000, 7% Debentures issued at face value in an exchange for a plant. (17) Cash and Cash equivalents on 31st March, 2018 * 2,25,000. (A) Prepare cash flow statement for the ended 31st March, 2019, using direct method. (B) Calculate cash flow from operating activities, using indirect method.