(Treatment of tax) Following are the Extract from the Balance Sheet of ABC Ltd. 31.3.2 31.3.2 Asse 31.3.2 31.3.2 Liabilities 009 010 ts 009 010 $ $ $ $ Profit and Loss 1,00,0 Account 60,000 00 Provision for Tax 10,000 15,000 Show how the related item will appear in the Cash Flow Statement