From the following Balance Sheet of Mishi 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 16,00,000 12,00,000 (b) Reserves and Surplus 1 6,60,000 4,40,000 2. Non-Current Liabilities Long-term Borrowings (10% Debentures) 3,20,000 2,00,000 3. Current Liabilities (a) Short-term Borrowing (Bank Loan) 80,000 1,10,000 (b) Trade Payables 1,50,000 1,80,000 Total Total Expenses 28,10,000 21,30,000 II. ASSETS 1. Non-Current Assets (a) Fixed Assets−Tangible 2 19,00,000 12,10,000 (b) Non-Current Investments 2,70,000 2,00,000 2. Current Assets (a) Current Investments 1,60,000 80,000 (b) Trade Receivables 1,80,000 4,00,000 (c) Cash and Cash Equivalents 3 3,00,000 2,40,000 Total 28,10,000 21,30,000 Notes to Accounts : Particulars 31st March, 2019 (₹) 31st March, 2018 (₹) 1. Reserves and Surplus : Securities Premium Reserve 20,000 ... General Reserve 3,00,000 2,40,000 Surplus i.e., Balance in the Statement of Profit and Loss 3,40,000 2,00,000 6,60,000 4,40,000 2. Fixed Assets−Tangible Machinery (Cost) 21,40,000 14,00,000 Less: Accumulated Depreciation 2,40,000 1,90,000 19,00,000 12,10,000 3. Cash and Cash Equivalents Cash in Hand 1,40,000 1,10,000 Bank Balance 1,60,000 1,30,000 3,00,000 2,40,000 Additional Information :(i) During the year, Machinery costing ₹ 1,40,000 (accumulated depreciation provided thereon ₹ 1,10,000) was sold for ₹ 20,000.(ii) During the year, Non-current Investments costing ₹ 80,000 were sold at a profit of ₹ 16,000.