From the following balance sheet of Powerful Ltd. as at 31st March ,2019 and additional information , prepare a Cash Flow Statement : 6Particulars Note31st March ,201931st March ,2018Equity and LiabilitiesShareholder’s Funds Share capitalReserves and surplusNoncurrent LiabilitiesLong term borrowings Current LiabilitiesShort term borrowingsShort term provisionsTotalAssetsNon Current assetsFixed assets :Tangible assets Intangible assets Noncurrent investmentsCurrent Assets Current Investments InventoriesCash and cash equivalentsTotal12345672,25,00062,5001,12,50037,50050,0004,87,5003,66,25025,00037,50010,00030,50018,2504,87,5001,75,00025,00087,50018,75031,2503,37,5002,28,75037,50025,00017,50018,00010,7503,37,500Notes on accountsParticulars31st March, 201931st March ,2018Reserve and surplusSurplus, i.e. balance in statement of profit and lossLong terms borrowings12 % debentures Short term borrowingsBank overdraftsShort term provisionsProvision for taxTangible assets MachineryLess : Accumulated depreciationIntangible assets Goodwill62,5001,12,50037,50050,0004,18,75052,5003,66,25025,00025,00087,50018,75031,2502,63,75035,0002,28,75037,500Additional Information : Rs 25,000, 12 % debentures were issued on 31st march ,2019.During the year a piece of machinery costing Rs 20,000 , on which accumulated depreciation was Rs.10,000 , was sold at a loss of Rs.2,500Provision for tax made during the year Rs 40,000. Dividend declared and paid during the year Rs.60,000.​