From the following Balance Sheet of Yogeta Ltd., prepare cash flow statement: Particulars Note No. 31st March 2017 (Rs) 31st March 2016 (Rs) I) Equity and Liabilities 1. Shareholders’ Funds a) Share capital 1 4,00,000 2,00,000 b) Reserves and surplus-Surplus 2,00,000 1,00,000 2. Non-current Liabilities a) Long-term borrowings 2 1,50,000 2,20,000 3. Current Liabilities a) Short-term borrowings 1,00,000 - (Bank overdraft) b) Trade payables 70,000 50,000 c) Short-term provision 50,000 30,000 (Provision for taxation) Total 9,70,000 6,00,000 II) Assets 1. Non-current assets a) Fixed assets i) Tangible 7,00,000 4,00,000 2. Current assets a) Inventories 1,70,000 1,00,000 b) Trade Receivables 1,00,000 50,000 c) Cash and cash equivalents - 50,000 Total 9,70,000 6,00,000 Notes to Accounts Particulars 31st March 2017 (Rs) 31st March 2016 (Rs) 1. Share capital a) Equity share capital 3,00,000 2,00,000 b) Preference share capital 1,00,000 - 4,00,000 2,00,000 2. Long term borrowings Long-term loan - 2,00,000 Long-term Rahul 1,50,000 20,000 1,50,000 2,20,000 Additional Information:Net Profit for the year after charging Rs. 50,000 as Depreciation was Rs. 1,50,000. Dividend paid on Share was Rs. 50,000, Tax Provision created during the year amounted to Rs. 60,000.