(Treatment of interest) Following are the extract from Balance Sheet of ABC ltd. Particulars 1. EQUITY AND LIABILITIES Shareholders' Funds Share Capital Reserve and Surplus Non-Current Liabilities Note No. 31.3.2015 ($) 32.3.2014 ($) 1 7,00,000 3,00,000 2 12,20,000 70,000 3 1,50,000 1,00,000 Long-term Borrowings Current Liabilities 4 30,000 20,000 Short-term Borrowings Notes to Accounts Note No. 1: Share Capital Equity Share Capital 31.3.2015 ($) 31.3.2014 ($) 5,00,000 2,00,000 10% Preference Share Capital 2,00,000 1,00,000 7,00,000 3,00,000 Note No. 2: Reserve and Surplus Profit and Loss Balance 1,20,000 70,000 1,20,000 70,000 Note No. 3: Long-term Borrowings 12% Debentures 1,50,000 1,00,000 1,50,000 1,00,000 Note No. 4: Short-term Borrowings Bank Overdraft 30,000 20,000 30,000 20,000 Additional Information:- Fresh Debentures were issued on 31.3.2015 Show the related items that will appear in the Cash Flow statement