From the following Balance Sheet of JY Ltd. as at 31st March 2017, prepare a Cash Flow Statement: BALANCE SHEET as at 31st March, 2017 Particular Note No. 31st March, 2017 (₹) 31st March, 2016 (₹) I. EQUITY AND LIABILITIES 1. Shareholders' Funds (a) Share Capital 5,00,000 5,00,000 (b) Reserves and Surplus 1 1,00,000 (25,000) 2. Non-Current Liabilities Long-term Borrowings 2 2,50,000 1,50,000 3. Current Liabilities (a) Short-term Borrowings 3 1,50,000 1,10,000 (b) Short-term Provisions 4 1,25,000 75,000 Total 11,25,000 8,00,000 II. ASSETS 1. Non-Current Assets Fixed Assets–Tangible 5 6,00,000 4,50,000 2. Current Assets (a) Trade Receivables 2,75,000 2,25,000 (b) Cash and Cash Equivalents 50,000 25,000 (c) Short-term Loans and Advances 2,00,000 1,00,000 Total 11,25,000 8,00,000 Notes to Accounts Particular 31st March, 2017 (₹) 31st March, 2016 (₹) 1. Reserves and Surplus Surplus, i.e., Balance in Statement of Profit and Loss 1,00,000 (25,000) 1,00,000 (25,000) 2. Long-term Borrowings 10% Debentures 2,50,000 1,50,000 2,50,000 1,50,000 3. Short-term Borrowings Bank Overdraft 1,50,000 1,00,000 1,50,000 1,00,000 4. Short-term Provisions Provision for Tax 1,25,000 75,000 1,25,000 75,000 5. Tangible Assets Machinery 7,37,500 5,25,000 Accumulated Depreciation (1,37,500) (75,000) 6,00,000 4,50,000 Note: Proposed Dividend for the years ended 31st March, 2016 and 2017 are ₹ 50,000 and ₹ 75,000 respectively.Additional Information: ₹ 1,00,000, 10% Debentures were issued on 31st March, 2017.