Following are the Balance Sheets of Solar Power Ltd. as at 31st March, 2014 and 2013: Solar Power Ltd. BALANCE SHEET Particulars ulars Note No. 31st March, 2014 (₹) 31st March, 2013 (₹) I. EQUITY AND LIABILITIES 1. Shareholders' Funds (a) Share Capital 24,00,000 22,00,000 (b) Reserves and Surplus 1 6,00,000 4,00,000 2. Non-Current Liabilities Long-term Borrowings 4,80,000 3,40,000 3. Current Liabilities (a) Trade Payables 3,58,000 4,08,000 (b) Short-term Provisions 1,00,000 1,54,000 Total Total Expenses 39,38,000 35,02,000 II. ASSETS 1. Non-Current Assets Fixed Assets: (i) Tangible Assets 2 21,40,000 17,00,000 (ii) Intangible Assets 3 80,000 2,24,000 2. Current Assets (a) Current Investments 4,80,000 3,00,000 (b) Inventories 2,58,000 2,42,000 (c) Trade Receivables 3,40,000 2,86,000 (d) Cash and Cash Equivalents 6,40,000 7,50,000 Total 39,38,000 35,02,000 Notes to Accounts Particulars ulars 31st March, 2014 (₹) 31st March, 2013 (₹) 1. Revenue and Surplus Surplus, i.e., Balance in Statement of Profit and Loss 6,00,000 4,00,000 2. Tangible Assets Machinery 25,40,000 20,00,000 Less: Accumulated Deprciation (4,00,000) (3,00,000) Total Expenses 21,40,000 17,00,000 3. Intangible Assets Goodwill 80,000 2,24,000 Additional Iformation:Druing the year, a piece of machinery costing ₹48,000 on which accumulated deprciation was ₹ 32,000. was sold for ₹ 12,000.Prepare Cash Flow Statement.