(Treatment of interest): Following are the extract from Balance sheet of ABC Itd. Balance Sheets Particulars Note Non 1. EQUITY AND LIABILITIES Shareholders' Funds 1 Reserve and Surplus Non-Current Liabilities Long-term Borrowings 2 Note to Accounts 31.3.2015 $ Note No. 1: Reserve and Surplus Surplus i.e., Balance in Statement of 1,20,000 Profit and Loss 1,20,000 Note No. 2: Long term Borrowings 12% Debentures 1,50,000 1,50,000 Additional Information:- Fresh Debentures were issued on 1.4.2014. Show the related items that will appear in the Cash Flow Statement. 31.3.2015 $ 31.3.2014 $ 1,20,000 70,000 11,50,000 1,00,000 31.3.2014 $ 70,000 70,000 1,00,000 1,00,000