(Treatment of interest) Following are the extract from Balance sheet of ABC Ltd. Balance sheet Particulars 1. EQUITY AND LIABILITIES Shareholders' Funds Note No. 31.3.2015 $ 31.3.2014 $ Reserve and Surplus 1 1,20,000 70,000 Non-Current Liabilities Long-term Borrowings 2 1,50,000 1,00,000 Notes to Accounts Particulars 31.3.2015 $ 31.3.2014 $ Note No. 1: Reserve and Surplus Profit and Loss Balance 15,20,000 70,000 Note No. 2: Long term Borrowings 12% Debentures 1,20,000 70,000 1,00,000 19,50,000 1,50,000 1,00,000 Additional Information:- Fresh Debentures were issued on 31.3.2015. Show the related items that will appear in the Cash Flow Statement