From the following Balance Sheet, prepare Cash Flow Statement:

ParticularsNote No.31st March, 2019
Amount (Rs.)
31st March, 2018
Amount (Rs.)
1. Shareholders’ Funds
  (a) Share Capital2,50,0002,00,000
  (b) Reserves and Surplus,190,60080,500
2. Current Liabilities
  (a) Short-term Borrowings: Bank Loan70,000
  (b) Trade Payables1,35,2001,50,000
  (c) Short-term Provisions: Provision for Tax35,00030,000
Total      5,10,8005,30,500
1. Non-Current Assets
 Fixed Assets:
(i) Tangible Assets23,59,0003,50,000
(ii) Intangible Assets: Goodwill5,000
2. Current Assets
 (a) Inventories74,0001,00,000
 (b) Trade Receivables64,20080,000
 (c) Cash and Cash Equivalents8,600500

Notes to Accounts

Particulars31st March, 2019
Amount (Rs.)
31st March, 2018
Amount (Rs.)
I. Reserves and Surplus
   General Reserve60,00050,000
   Surplus, i.e., Balance in Statement of Profit and Loss30,60030,500
2. Tangible Assets
     Land and Building1,90,0002,00,000
     Plant and Machinery1,69,0001,50,000

Additional Information:
1. Proposed Dividend for the year ended 31st March, 2019 was Rs. 25,000 and for the year ended 31st March, 2018 was Rs. 14,000.
2. Interim Dividend paid during the year was Rs. 9,000.
3. Income Tax paid during the year was Rs. 28,000.
4. Machinery was purchased during the year Rs. 33,000.
5. Depreciation to be charged on machinery Rs. 14,000 and building Rs. 10,000.


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