The following is the balance sheet, income statement and cash flows statement of Adityaa Company as on 31 March 2020. Rs Balance Sheet of Adityaa Company as on 31 March 2020 Assets: Non-Current Assets 1400 Current Assets 600 Total Assets 2000 Liabilities and Equity Current Liabilities 700 Non-Current Liabilities 700 Equity: Share Capital 300 Other Equity 300 Total Liabilities and Equity 2000 Statement of Profit and Loss of Adityaa Company for the year ended 31 March 2020 Income: Operating sales revenue 1500 Other Income 10 Total Income 1510 Expenses: Cost of goods sold 500 Employees expense 400 Depreciation and amortization 75 Other operating expenses 100 Interest expense 50 Tax expense 250 Total Expenses 1375 Profit after Tax 135 Select indicators of cash flow Statement for the year ending 31 March 2020 Net Cash inflows (outflows) from operating activities (A) 200 Net cash inflows (used in) investing activities (B) -300 Net cash inflows (outflows) from financing activities (C) 150 Net cash inflow (outflow) from all the activities (A+B+C) 50 Beginning cash balance 1 Ending cash balance as on 31 March 2020 51 Describe the impact of the following transactions of Adityaa Company occurred in the current quarter (during the 1st April 2020 to 30th June 2020) on the balance sheet, income statement and cash flows statement: (i). Company has issued additional equity shares for Rs 300. (ii). This company has converted their long-term liabilities of Rs 100 into equity. (iii). This company has invested Rs 100 in creation of new infrastructure in the form of building and machines. (iv). The company has won a government contract of Rs 300 for which services would be rendered during 1st Jan 2023 to 31 Dec 2025. The 60 percent of the contract amount has been received on 15th April 2020. (v). In the current quarter, the company has created a provision for retirement benefits of employees amounting to Rs 25. (vi). The company has paid a cash dividend of Rs 15. (vii). The company has incurred Rs 50 on advertisements in this quarter. (viii). Identify any two transactions from the above list (i) to (vii) which would enhance the liquidity position of the company. (ix). Identify one or two transactions from the above list (i) to (vii) which would enhance the book value of equity of the company