Following is the Balance Sheet of Fine Products Ltd. as at 31st March, 2019: Particulars Note No. 31st March, 2019 (₹) 31st March, 2018 (₹) I. EQUITY AND LIABILITIES 1. Shareholders' Funds (a) Share Capital: Equity Share Capital 3,50,000 3,00,000 (b) Reserves and Surplus 1 57,000 38,000 2. Current Liabilities (a) Trade Payables 53,000 35,000 (b) Other Current Liabilities 6,000 8,000 (c) Short-term Provisions 2 32,000 28,000 Total 4,98,000 4,09,000 II. ASSETS 1. Non-Current Assets (a) Fixed Assets: (i) Tangible Assets 3 2,48,000 2,00,000 (ii) Intangible Assets (Goodwill) 40,000 50,000 (b) Non-Current Investments 35,000 10,000 2. Current Assets (a) Inventories 39,000 57,000 (b) Trade Receivables 1,08,000 75,000 (c) Cash and Bank Balance 28,000 17,000 Total 4,98,000 4,09,000 Notes to Accounts Particulars 31st March, 2019 (₹) 31st March, 2018 (₹) 1. Reserves and Surplus General Reserve 30,000 20,000 Surplus, i.e., Balance in Statement of Profit and Loss 27,000 18,000 57,000 38,000 2. Short-term Provisions Provision for Tax 32,000 28,000 3. Tangible Fixed Assets Land and Building 57,000 1,10,000 Plant and Machinery 1,91,000 90,000 2,48,000 2,00,000 Note: Proposed dividends on equity for the years ended 31st March, 2018 and 2019 are ₹ 39,000 and ₹ 45,000 respectively.You are required to prepare Cash Flow Statement for the year ended 31st March, 2019.