Following was the Balance Sheet of M.M. Ltd. as at 31st March, 2015: Particulars Note No. (₹) (₹) I. EQUITY AND LIABILITIES 1. Shareholders' Funds (a) Share Capital 5,00,000 4,00,000 (b) Reserves and Surplus 1 2,00,000 (50,000) 2. Non-Current Liabilities Long-term Borrowings 2 4,50,000 5,00,000 3. Current Liabilities (a) Short-term Borrowings 3 1,50,000 50,000 (b) Short-term Provisions 4 70,000 90,000 Total Total Expenses 13,70,000 9,90,000 II. ASSETS 1. Non-Current Assets (a) Fixed Assets: (i) Tangible Assets 5 10,03,000 7,20,000 (ii) Intangible Assets 6 20,000 30,000 (b) Non-Current Investments 1,00,000 75,000 2. Current Assets (a) Current Investments 50,000 60,000 (b) Inventories 7 1,07,000 45,000 (c) Cash and Cash Equivalents 90,000 60,000 Total 13,70,000 9,90,000 Notes to Accounts Particular 31st March 2015 (₹) 31st March 2014 (₹) 1. Reserves and Surplus Surplus, i.e., Balance in Statement of Profit and Loss 2,00,000 (50,000) 2,00,000 (50,000) 2. Long-term Borrowings 12% Debentures 4,50,000 5,00,000 4,50,000 5,00,000 3. Short-term Borrowings Bank Overdraft 1,50,000 50,000 1,50,000 50,000 4. Short-term Provisions Provision for Tax 70,000 90,000 70,000 90,000 5. Tangible Assets Machinery 12,03,000 8,21,000 Less: Accumulated Depreciation (2,00,000) (1,01,000) 10,03,000 7,20,000 6. Intangible Assets Goodwill 20,000 30,000 20,000 30,000 7. Inventories Stock-in-Trade 1,07,000 45,000 1,07,000 45,000 Additional Information:1. 12% Debentures were redeemed on 31st March, 2015.2. Tax ₹ 70,000 was paid during the year.Prepare Cash Flow Statement.