You are given the Balance Sheet of ABC Limited as at June 30, 2001 and June 30, 2002 and its Profit and Loss Account for the year ended June 30 2002. Required You are required to prepare Cash Flow Statement for the given period:

Additional Information 1. Other income include dividend on Long Term Investment

2. Cost of goods sold includes depreciation for the year on machinery Rs. 5,000

. 3. Accumulated Depreciation on the machine disposed off amounts to Rs. 4,000.

ABC Ltd Balance Sheet As At June 30 2002 2002 Rs. Rs. 000 2001 Rs. Rs. 181.000 *000 Building at Cost 140,000 Accumulated Depreciation Written Down Value Plant and Machinery cost Accumulated Depreciation Written Down Value 36,000 145,000 83,000 36,000 47,000 30,000 110,000 90,000 35,000 55,000 192,000 17.000 165,000 10,000 30 000 25.000 18.000 30 000 103,000 21,000 40,000 15,000 24,000 Total Fixed Assets at WDV Long Term lovestment Current Assets Debtors Stock Short Term Deposits Cash and Bank 100,000 Current Liabilities Creditors Proposed Dividend Tax Payable Working Capital Net Assets Employed Financed By Share Capital Share Premium Account 12.000 General Reserve 20 000 Accumulated Profit and Loss Share Holders' Equity Term Finance Certificates Total 15.000 18.000 9000 42.000 61.000 270,000 12.000 16,000 8,000 36.000 64.000 239,000 180.000 160.000 17.000 23,000 34.000 254,000 16 000 270.000 27,000 219,000 20,000 239.000 ABC Ltd Profit and Loss Account for the Year Ended June 30 2002 Rs. 1000 300.000 (231.000) 69,000 4.000 73.000 Sales Cost of Sales Gross Profit Other Income Less Administrative Expenses Director's Remuneration Depreciation on Building Loss on Sale of Machinery Other Administrative Expenses Less: Selling Expenses Less: Mark up on TFC Profit for the Year Before Tax Provision for tax Profit after tax Acc. Profit Brought Forward 4,000 6,000 2,000 12.000 24,000 10.000 2.000 36.000 37,000 9,000 28.000 27.000 55.000 Appropriation Transfer to Reserve Proposed Dividend 3.000 18,000 21.000 Accumulated Profit Carried Forward 34,000