Following is the Balance Sheet of Future Retail Mart and from the additional information as on 31-03-2017. Prepare Cash Flow Statement. ParticularsNote31−03−201731−03−2016No.(Rs)(Rs)I. EQUITY AND LIABILITIES (1) Shareholder's Funds: (a) Share Capital5,50,0004,75,000 (b) Reserves and Surplus11,75,00050,000 (2) Non-current Liabilities: Long-term Borrowings22,25,00050,000 (3) Current Liabilities: (a) Short-term Borrowings375,00037,500 (b) Short-term Provisions41,00,00062,500 Total11,25,0006,75,000II. ASSETS (1) Non-current Assets: (i) Fixed Assets (a) Tangible58,07,5004,52,500 (b) Intangible650,00075,000 (ii) Non-current Investment1,50,00050,000 (2) Current Assets: (a) Current Investments20,00035,000 (b) Inventories761,00036,000 (c) Cash and Cash Equivalents36,50026,500 Total11,25,0006,75,000 Notes to Accounts : Note Particulars31−03−201731−03−2016No.(Rs)(Rs)1Reserves and Surplus:Balance in Profit and Loss1,25,00050,000General Reserve50,000−2Long-term Borrowings :10% Debentures2,25,00050,0003Short-term Borrowings:Bank Overdraft75,00037,5004Short-term Provisions:Proposed Dividend1,00,00062,5005Tangible Assets:Machinery9,12,5005,22,500(−) Accumulated Depreciation(1,05,000)(70,000)8,07,5004,52,5006Intangible Assets:Goodwill50,00075,0007Inventories:Stock in Trade61,00036,000 Additional Information: (i) During the year a piece of Machinery Costing Rs 80,000 on which accumulated depreciation was Rs 55,000 was sold for Rs 15,000.