From the following Balance Sheet of Mohan Ltd., prepare cash flow Statement: Balance Sheet of Mohan Ltd., as at 31st March 2016 and 31 March 2017 Particulars Note No. March 31, 2017 (Rs) March 31, 2016 (Rs) I) Equity and Liabilities 1. Shareholders’ Funds a) Equity share capital 3,00,000 2,00,000 b) Reserves and surplus 2,00,000 1,60,000 2. Non-current liabilities a) Long-term borrowings 1 80,000 1,00,000 3. Current liabilities Trade payables 1,20,000 1,40,000 Short-term provisions 2 70,000 60,000 Total 7,70,000 6,60,000 II) Assets 1. Non-current assets Fixed assets 3 5,00,000 3,20,000 2. Current assets a) Inventories 1,50,000 1,30,000 b) Trade receivables 4 90,000 1,20,000 c) Cash and cash equivalents 5 30,000 90,000 Total 7,70,000 6,60,000 Notes to accounts: 2017 2016 1. Long-term borrowings Bank Loan 80,000 1,00,000 2. Short-term provision Proposed dividend 70,000 60,000 3. Fixed assets 6,00,000 4,00,000 Less: Accumulated Depreciation 1,00,000 80,000 (Net) Fixed Assets 5,00,000 3,20,000 4. Trade receivables Debtors 60,000 1,00,000 Bills receivables 30,000 20,000 90,000 1,20,000 5. Cash and cash equivalents Bank 30,000 90,000 Additional Information:Machine Costing Rs. 80,000 on which accumulated depreciation was Rs. 50,000 was sold for Rs. 20,000.