From the following Balance Sheet of Samta 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 7,50,000 7,50,000 (b) Reserves and Surplus 2 3,10,000 (20,000) 2. Non-Current Liabilities Long-term Borrowings (8% Debentures) 2,60,000 1,50,000 3. Current Liabilities (a) Short-term Borrowings (8% Bank Loan) 40,000 50,000 (b) Trade Payables 1,20,000 1,10,000 (c) Short-term Provisions 3 50,000 40,000 Total Total Expenses 15,30,000 10,80,000 II. ASSETS 1. Non-Current Assets (a) Fixed Assets: (i) Tangible Assets (Net) 8,60,000 6,20,000 (ii) Intangible Assets (Goodwill) 15,000 40,000 (b) Non-Current Investments 1,25,000 80,000 2. Current Assets (a) Current Investments 5,000 15,000 (b) Inventories 1,95,000 1,00,000 (c) Trade Receivables 2,00,000 2,00,000 (d) Cash and Cash Equivalents 1,30,000 25,000 Total 15,30,000 10,80,000 Notes to Accounts Particulars 31st March, 2019 (₹) 31st March, 2018 (₹) 1. Share Capital Equity Share Capital 5,50,000 4,50,000 12% Preference Share Capital 2,00,000 3,00,000 7,50,000 7,50,000 2. Reserves and Surplus Securities Premium Reserve 10,000 ... General Reserve 1,50,000 1,20,000 Surplus, i.e., Balance in Statement of Profit and Loss 1,50,000 (1,40,000) 3,10,000 (20,000) 4. Short-term Provisions Provision for Tax 50,000 40,000 Additional Information : (i) During the year a piece of machinery costing ₹ 60,000 on which depreciation charged was ₹ 20,000 was sold at 50% of its book value. Depreciation provided on tangible Assets ₹ 60,000;(ii) Income tax ₹ 45,000 was provided;(iii) Additional Debentures were issued at par on 1st October, 2018 and Bank Loan was repaid on the same date;(iv) At the end of the year Preference Shares were redeemed at a premium of 5%.