Following are the Balance Sheets of X Ltd. for two years. Prepare a Cash Flow statement: ParticularsNote31−03−201831−03−2017No.(I) Equity and Liabilities: (1) Shareholder's Fund: (a) Share Capital3,00,0002,00,000 (b) Reserve and surplus80,00030,000 (2) Non- Current Liabilities: Long term Borrowings1−75,000 (3) Current Liabilities: (a) Short term Borrowings225,00037,000 (b) Trade Payables1,50,00096,000 (c) Short term (Provision for Tax)15,000––––––––12,000–––––––– Total 5,70,000––––––––––4,50,000––––––––––II. Assets: (1) Non - Current Assets: Fixed Assets33,40,0003,00,000 (2) Current Assets (a) Current Investments (Short-term Investments)30,00020,000 (b) Inventory90,00060,000 (c) Trade Receivables97,00065,000 (d) Cash and Cash Equivalents13,000––––––––5,000–––––– Total5,70,000––––––––––4,50,000–––––––––– Notes: (1) Long - term Borrowings:31−03−201831−03−201715% Loan- 75,000(2)Short-term Borrowings:Bank Overdraft25,000––––––––37,000––––––––(3)Fixed Assets:Plant and Machinery4,00,0003,50,000(−)Accumulated Depreciation60,000––––––––50,000––––––––3,40,000––––––––––3,00,000–––––––––– Additional Information: (1) 31−03−201831−03−2017Rs.Rs.Contingent Liability:Proposed Dividend30,00020,000 (2) Loan was repaid on 1st April, 2017