From the following Balance Sheet of SRS Ltd. and the additional information as on 31st March, 2016, prepare a Cash Flow Statement: SRS Ltd. BALANCE SHEET as on 31st March, 2016 Particulars ulars Note No. 31st March, 2016 (₹) 31st March, 2015 (₹) I. EQUITY AND LIABILITIES 1. Shareholders' Funds (a) Share Capital 4,50,000 3,50,000 (b) Reserves and Surplus 1 1,25,000 50,000 2. Non-Current Liabilities Long-term Borrowings 2 2,25,000 1,75,000 3. Current Liabilities (a) Short-term Borrowingst 3 75,000 37,500 (b) Shrot-term Provisions 4 1,00,000 62,500 Total Total Expenses 9,75,000 6,75,000 II. ASSETS 1, Non-Current Assets (a) Fixed Assets: (i) Tangible 5 7,32,500 4,52,500 (ii) Intangible 6 50,000 75,000 (b) Non-current Investments 75,000 50,000 2. Current Assets (a) Current Investments 20,000 35,000 (b) Inventories 7 61,000 36,000 (c) Cash and Cash Equivalents 36,500 26,500 Total 9,75,000 6,75,000 Notes to Accounts Particular 31st March 2016 (₹) 31st March 2015 (₹) 1. Reserves and Surplus Surplus, i.e., Balance in Statement of Profit and Loss 1,25,000 50,000 2. Long-term Borrowings 12% Debentures 2,25,000 1,75,000 3. Short-term Borrowings Bank Overdraft 75,000 37,500 4. Short-term Provisions Provision for Tax 1,00,000 62,500 5. Tangible Assets Machinery 8,37,500 5,22,500 Accumulated Depreciation (1,05,000) (70,000) 7,32,500 4,52,500 6. Intangible Assets Goodwill 50,000 75,000 7. Inventories Stock-in-Trade 61,000 36,000 Additional Information:(i) ₹50,000, 12% Debentures were issued on 31st March, 2016.(ii) During the year, a piece of machinery costing ₹40,000, on which accumulated depreciation was ₹20,000, was sold at a loss of ₹5,000.