32) From the following Balance sheets of Aruna Sugan Ltd. You are required to prepare a statement of cash - flow.Particulars Note No. 31.3.2020(₹) 31.3.2019(₹)I. EQUITY AND LIABILITIES 1. Share Holder’s Funds a. Share capital 3,00,000 2,00,000b. Reserves and Surplus 1 54,000 40,0002. Non-Current LiabilitiesLong Term Borrowings 2 95,000 50,0003. Current Liabilitiesa. Trade Payablesb. Other Current Liabilities 3 90,00035,000 75,00025,000Total 5,74,000 3,90,000II ASSETS 1. Non-Current Assets(a). Fixed Assets:i. Tangible Assetsii. Intangible Assets(b). Long Term Investments 45 1,70,00067,00065,000 90,0001,05,00040,0002. Current Assetsa. Current Investmentsb. Inventoriesc. Trade Receivablesd. Cash and bank balancese. Other Current Assets 67 15,00090,0001,20,00039,0008,000 10,00050,00050,00035,00010,000Total 5,74,000 3,90,000 Notes: 31.3.2020(₹) 31.3.2019(₹)1. Reserves and Surplus Security Premium Reserve Surplus ie., Balance in statement of P&L 6,00048,000 --40,000 54,000 40,0002. Long Term Borrowings Public Deposits 95,000 50,0003. Other Current Liabilities Outstanding Expenses 35,000 25,0004. Tangible Assets Land and Buildings 1,70,000 90,0005. Intangible Assets Goodwill Patents 60,0007,000 90,00015,000 67,000 1,05,0006. Current Investments Marketable Securities 15,000 10,0007. Other Current Assets Prepaid Expenses 8,000 10,000Additional Information:1. Interest paid on public deposits amounted to ₹9,0002. On 1st April 2019, 10,000 shares of ₹10 each were issued at 6% premium. 6​