Q. Following is the Balance Sheet of Wisben Led , as on 31st March, 2012.
ParticularsNotes to Current YearPrevious Year(Rs)(Rs)1. Equity and Liabilities :(1) Shareholders' Funds(a) Share Capital7,00,0006,00,000(b) Reserve and Surplus (Profit and Loss Balance)2,00,0001,10,000(2) Non-current LiabilitiesLong-term Borrowings3,00,0002,00,000(3) Current LiabilitiesTrade Payables30,00025,000 Total12,30,0009,35,000II. Assets :(1)Non-current Assets11,00,0008,00,000(a) Fixed Asset : Tangible Assets(2) Current Assets(a)Inventories70,00060,000(b) Trade Receivables32,00040,000CAsh and Cash Equivalents28,00035,000 Total12,30,0009,35,000
Adjustments : During the year a piece of machinery of the book value of Rs 80,000 was sold for Rs 65,000.Depreciation provided on tangible assets during the year amounted to Rs 2,00,000. Prepare a Cash Flow Statement.