(Treatment of Dividend): Following are the extract from Balance sheet of Joseph Ltd. Particulars Note No. 31.3.2015 ($) 31.3.2014 ($) 1. EQUITY AND LIABILITIES 1 1,40,000 60,000 Shareholders' Funds Reserve and Surplus Current Liabilities Short-term Provisions 2 80,000 50,000 Other Current Liabilities 3 6,000 Notes to Accounts 31.3.2015 ($) 31.3.2014 ($) Note No. i: Reserve and Surplus Surplus i.e., Balance in Statement of Profit and Loss 1,40,000 60,000 1,40,000 60,000 Note No. 2: Short Term Provisions Proposed Dividend 80,000 50,000 80,000 50,000 Note No. 3:0ther Current Liabilities Dividend Payable (Unclaimed dividend) 6,000 6,000 Show the related items in the cash Flow statement