From the following Balance Sheet of Akash Ltd. as at 31st March 2014: Particulars Note No. 31st March, 2014 (₹) 31 March, 2013 (₹) I. EQUITY AND LIABILITES 1. Shareholders' Funds (a) Share Capital 15,00,000 14,00,000 (b) Reserves and Surplus 1 2,50,000 1,10,000 2. Non-Current Liabilities Long-term Borrowings 2,00,000 1,25,000 3. Current Liabilities (a) Short-term Borrowings 2 12,000 10,000 (b) Trade Payables 15,000 83,000 (c) Short-term Provisions 3 18,000 11,000 Total 19,95,000 17,39,000 II. ASSETS 1. Non-Current Assets Fixed Assets: (i) Tangible Assets 4 18,60,000 16,10,000 (ii) Intangible Assets 5 50,000 30,000 2. Current Assets (a) Current Investments 8,000 5,000 (b) Inventories 37,000 59,000 (c) Trade Receivables 26,000 23,000 (d) Cash and Cash Equivalents 14,000 12,000 Total 19,95,000 17,39,000 Notes to Accounts : Particulars 31st March, 2014 (₹) 31st March, 2013 (₹) 1. Reserves and Surplus Surplus, i.e., Balance in Statement of Profit and Loss 2,50,000 1,10,000 2. Short-term Borrowings : Bank Overdraft 12,000 10,000 3. Short-term Provisions Provision for Tax 18,000 11,000 4. Tangible Assets : Machinery 20,00,000 17,00,000 Less: Accumulated Depreciation (1,40,000) (90,000) 18,60,000 16,10,000 5. Intangible Assets Patents 50,000 30,000 Additional Information : (i) Tax paid during the year amounted to ₹ 16,000.(ii) machine with a net book value of ₹ 10,000 (Accumulated Depreciation ₹ 40,000) was sold for ₹ 2,000.Prepare Cash Flow Statement.