From the following Balance Sheet and information of Volvo Ltd., prepare Cash Flow Statement: Particulars ulars Note No. 31st March, 2019 (₹) 31st March, 2018 (₹) I. EQUITY AND LIABILITIES 1. Shareholders' Funds (a) Share Capital 1 2,25,000 2,50,000 (b) Reserves and Surplus 2 1,27,500 50,000 2. Non-Current Liabilities Long-term Borrowings: 10% Debentures 1,00,000 50,000 3. Current Liabilities (a) Trade Payables 72,500 35,000 (b) Other Current Liabilities−Premium on Redemption of Preference Shares 2,500 5,000 Total Total Expenses 5,27,500 3,90,000 II. ASSETS 1, Non-Current Assets (a) Fixed Assets−Tangible 3,10,000 2,55,000 (b) Non-Current Investments (10% Investments) 40,000 15,000 2. Current Assets (a) Current Investments 5,000 4,000 (b) Inventories 45,000 50,000 (c) Trade Receivables 3 92,500 45,000 (d) Cash and Cash Equivalents 4 35,000 21,000 Total 5,27,500 3,90,000 Notes to Accounts Particulars 31st March, 2019 (₹) 31st March, 2018 (₹) 1. Share Capital Equity Share Capital 1,75,000 1,50,000 12% Preference Share Capital 50,000 1,00,000 2,25,000 2,50,000 2. Reserves and Surplus General Reserve 10,000 15,000 Surplus, i.e., Balance in Statement of Profit and Loss 1,17,500 35,000 1,27,500 50,000 3. Trade Receivables Sundry Debtors 1,00,000 50,000 Less: Provision for Doubtful Debts 7,500 5,000 92,500 45,000 4. Cash and Cash Equivalents Cash in Hand 12,500 6,000 Cash in Bank 22,500 15,000 35,000 21,000 Additional Information : (i) You are informed during the year: Proposed Dividend 31st March, 2019 (₹) 31st March, 2018 (₹) Equity Share Capital NIL NIL Preference Share Capital 12% 12% (ii) A machine with a book value of ₹20,000 was sold for ₹12,500;(iii) Depreciation charged during the year was ₹35,000;(iv) Preference shares were redeemed on 31st March, 2018 at a premium of 5%;(v) An Interim dividend of ₹5,000 was paid on equity shares on 31st March, 2019 out of General Reserve;(vi) Fresh equity shares were Issued on 31st March, 2019; and(vii) Additional Investments were purchased on 31st March, 2019.