From the following Balance Sheet of Kumar Ltd. as at 31st March, 2019, 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 16,00,000 10,40,000 (b) Reserves and Surplus, 2 5,50,000 2,60,000 2. Non-Current Liabilities Long-term Borrowings: 9% Debentures 4,00,000 6,00,000 3. Current Liabilities Trade Payables 4,50,000 1,00,000 Total Total Expenses 30,00,000 20,00,000 II. ASSETS 1. Non-Current Assets Fixed Assets 20,00,000 15,00,000 2. Current Assets (a) Inventories 3,00,000 2,00,000 (b) Trade Receivables 2,00,000 1,00,000 (c) Cash and Cash Equivalents 5,00,000 2,00,000 Total 30,00,000 20,00,000 Notes to Accounts Particulars 31st March, 2019 (₹) 31st March, 2018 (₹) 1. Share Capital Equity Share Capital 15,00,000 10,00,000 7% Preference Share Capital 1,00,000 40,000 16,00,000 10,40,000 2. Reserves and Surplus General Reserve 4,00,000 60,000 Surplus, i.e., Balance in Statement of Profit and Loss 1,50,000 2,00,000 5,50,000 2,60,000 Additional Information:1. During a year, a machinery costing ₹ 20,000 was sold for ₹ 6,000.2. Dividend paid during the year ₹ 50,000.