From the following Balance Sheet and information of Sun Ltd., prepare Cash Flow Statement:

ParticularsNote No.31st March, 2019
Amount (Rs.)
31st March, 2018
Amount (Rs.)
1. Shareholders’ Funds
(a) Share Capital17,00,0006,00,000
(b) Reserves and Surplus24,10,0002,00,000
2. Non-Current Liabilities
Long-term Borrowings: 10% Debentures3,00,0002,00,000
3. Current Liabilities
(a) Trade Payables1,40,00060,000
1. Non-Current Assets
(a) Fixed Assets−Tangible7,00,0006,00,000
(b) 10% Investments2,00,0001,00,000
2. Current Assets
(a) Current Investments90,00050,000
(b) Inventories2,00,0001,00,000
(c) Trade Receivables32,80,0001,90,000
(d) Cash and Cash Equivalents80,00020,000

Notes to Accounts :

Particulars31st March, 2019
Amount (Rs.)
31st March, 2018
Amount (Rs.)
1. Share Capital  
Equity Share Capital5,00,0003,00,000
10% Preference Share Capital2,00,0003,00,000
2. Reserves and Surplus  
Securities Premium Reserve10,000
Surplus i.e., Balance in Statement of Profit and Loss4,00,0002,00,000
3. Trade Receivables  
Sundry Debtors3,00,0002,00,000
Less: Provision for Doubtful Debts20,00010,000

You are informed that during the year:

(i)Proposed Dividend:31st March, 201931st March, 2018
 Equity Share CapitalNilNil
 Preference Share Capital10%10%

(ii) A machine with a book value of Rs. 90,000 was sold for Rs. 50,000.
(iii) Depreciation charged during the year Rs. 60,000.
(iv) Debentures were issued on 1st April, 2018.
(v) Investments were purchased on 31st March, 2019.
(vi) Preference shares were redeemed on 31st December,2018.
(vii) An interim dividend @ 15% was paid on equity shares on 31st December, 2018.
(viii) Fresh equity shares were issued at a premium of 5% on 31st March, 2019.


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