Following is the Balance Sheet of Britannia Ltd. Prepare a Cash Flow Statement. ParticularsNote31−03−201531−03−2014No.(Rs) (Rs) I. Equity and Liabilities 1. Shareholders' Funds (a) Share Capital8,00,0008,00,000 (b) Reserve and Surplus12,00,0003,00,000 2. Non-current Liabilities (1.) Loang-term Borrowings21,50,0002,00,000 3. Current Liabilities (a) Short Term Borrowings350,00060,000 (b) Trade Payables60,00050,000 (c) Other Current Liabilities10,00015,000 (d) Short-term Provisions460,00070,000 Total13,30,00014,95,000II. Assets 1. Non-current Assets (a) Fixed Assets (1) Tangible Assets8,00,0007,00,000 (2) Intangible Assets70,00060,000 (b) Non-current Investments52,00,0001,50,000 2. Current Assets (a) Current Investments50,00040,000 (b) Inventories1,00,0001,25,000 (c) Trade Receivables50,00080,000 (d) Cash and Equivalents60,0003,40,000 Total13,30,00014,95,000 Notes to Accounts: 31−03−201531−03−2014(Rs) (Rs) 1. Reserve and Surplus General Reserve50,00040,000 Profit and Loss Balance1,50,0002,60,000 2. 8% Debentures were redeemed on 15th October, 20141,50,0002,00,000 3. Short-term Borrowings Bank Overdraft30,00030,000 Cash Credit20,00030,000 4. Short-term Provisions60,00070,000 Proposed Dividend 5. Non-current Investments2,00,0001,50,000 10% Long-term Investment