From the following Balance Sheet of Computer India Ltd., prepare cash flow statement. (Rs in '000) Particulars Note No. 31st March 2017 (Rs) 31st March 2016 (Rs) I) Equity and Liabilities 1. Shareholders’ Funds a) Share capital 50,000 40,000 b) Reserves and surplus-Surplus 1 3,700 3,000 2. Non-Current Liabilities 10% Debentures 6,500 6,000 3. Current Liabilities a) Short-term borrowings 2 6,800 12,500 b) Trade payables 11,000 12,000 c) Short-term provisions 3 10,000 8,000 Total 88,000 81,500 II) Assets 1. Non-current assets a) Fixed assets 4 25,000 30,000 2. Current assets a) Inventories 35,000 30,000 b) Trade receivables 24,000 20,000 c) Cash and cash equivalents-cash 3,500 1,200 d) Other current assets-prepaid exp. 500 300 Total 88,000 81,500 Notes to Accounts Particulars 31st March 2017 (Rs) 31st March 2016 (Rs) 1. Reserve and surplus (i) Balance in statement of profit and loss 1,200 1,000 (ii) General reserve 2,500 2,000 3,700 3,000 2. Short-term borrowings Bank Overdraft 6,800 12,500 3. Short-term provisions (i) Provision for taxation 4,200 3,000 (ii) Proposed dividend 5,800 5,000 10,000 8,000 4. Fixed Assets: Fixed Assets 40,000 41,000 Less: Accumulated Depreciation (15,000) (11,000) 25,000 30,000 Additional Information:Interest paid on Debenture Rs. 600