From the following summarized Cash Account of S Ltd., prepare cash flow statement for the year ended 31st March 2018 in accordance with AS 3 (revised) using direct method. Summarized Cash Account Opening Balance Issue of share capital Received from customers Sale of fixed assets 50,000 300,000 28,00,000 1,00.000 Overhead Expenses Payment to suppliers Purchase of Fixed assets 32.50.000 Wages and salaries Tax Paid Dividend paid Bank Loan Closing balance 20,00,000 200,000 2,00,000 1,00,000 2,50,000 50,000 3,00,000 150,000 32.50.000 C