Following are the Balance Sheets of Krish Tech Ltd. for the year ended 31st March, 2012 and 2013 (Revised). ParticularsNoteAmount (Rs)Amount (Rs)No.2012−132011−121. Equity and Liabilities (1) Shareholders' Funds (a) Share Capital12,00,0008,00,000 (b) Reserves and Surplus (Profit&Loss Balance)3,50,0004,00,000 (2) Non-current liabilities Long term borrowings4,40,0003,50,000 (3) Current liability : Trade Payables60,00050,000Total20,50,00016,00,000II. Assets (1) Non-current Assets (a) Fixed Assets (i) Tangible Assets12,00,0009,00,000 (2) Current Assets (a) Inventories2,00,0001,00,000 (b) Trade Receivables3,10,0002,30,000 (c) Cash and cash equivalents3,40,0003,70,000Total20,50,00016,00,000 Prepare a Cash Flow Statement after taking into account the following adjustments. (a) The company paid interest Rs 36,000 on its long-term borrowing. (b) Depreciation charged on tangible fixed assets was Rs 1,20,000.