Tho summarised statements of financial potition of Standard inc at 31 Docember 2014 and 2015 are as follows. (a) There had boen no disposal of freehold proparty in the year. (b) A machino tool which had coat Rs. 8,000,000 (m respoct of which Rs. 6,000,000 doprociation had boen provided) was nold for Re 3.000,000, and fktures which had coot Rss, 5,000,000 (in respect of which depreciation of Rs. 2,000,000 had boon providod) ware noid for Rn. 1,00.0000. Profits and losses on those transactions had boon deait with through tho statemont of profit or loss. (c) The statement of profit or loss charge in respect of tax was Rs. 22,000,000. (d) The premium paid on redemption of the long-term loan was Res. 2.000,000, which has been Written off to the statement of profit or loss. (o) The proposed dividend for 2014 had boen paid during the year. (1) Interest recelved during the year was Ra. 450,000. Interest charged in the statement of profit or loss for the year was Res. 6,400,000. Accrued interest of Rs, 440,000 is included in payables at 31 Docembor 2014 (nd at 31 December 2015 ). (g) The govornment stock bs a long torm investment. Aequired Prepare a cash flow statement for the yoar ended 31 Docember 2015. together with notes as required by las 7