From the following Balance Sheet and information of Sun 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 7,00,000 6,00,000 (b) Reserves and Surplus 2 4,10,000 2,00,000 2. Non-Current Liabilities Long-term Borrowings: 10% Debentures 3,00,000 2,00,000 3. Current Liabilities (a) Trade Payables 1,40,000 60,000 Total Total Expenses 15,50,000 10,60,000 II. ASSETS 1. Non-Current Assets (a) Fixed Assets−Tangible 7,00,000 6,00,000 (b) 10% Investments 2,00,000 1,00,000 2. Current Assets (a) Current Investments 90,000 50,000 (b) Inventories 2,00,000 1,00,000 (c) Trade Receivables 3 2,80,000 1,90,000 (d) Cash and Cash Equivalents 80,000 20,000 Total 15,50,000 10,60,000 Notes to Accounts : Particulars 31st March, 2019 (₹) 31st March, 2018 (₹) 1. Share Capital Equity Share Capital 5,00,000 3,00,000 10% Preference Share Capital 2,00,000 3,00,000 7,00,000 6,00,000 2. Reserves and Surplus Securities Premium Reserve 10,000 ... Surplus i.e., Balance in Statement of Profit and Loss 4,00,000 2,00,000 4,10,000 2,00,000 3. Trade Receivables Sundry Debtors 3,00,000 2,00,000 Less: Provision for Doubtful Debts 20,000 10,000 2,80,000 1,90,000 You are informed that during the year: (i) Proposed Dividend: 31st March, 2019 31st March, 2018 Equity Share Capital Nil Nil Preference Share Capital 10% 10% (ii) A machine with a book value of ₹ 90,000 was sold for ₹ 50,000;(iii) Depreciation charged during the year ₹ 60,000;(iv) Debentures were issued on 1st April, 2018;(v) Investments were purchased on 31st March, 2019;(vi) Preference shares were redeemed on 31st December,2018;(vii) An interim dividend 15% was paid on equity shares on 31st December, 2018;(viii) Fresh equity shares were issued at a premium of 5% on 31st March, 2019.