From the following Balance Sheet of Young India Ltd., prepare Cash Flow Statement: BALANCE SHEET OF YOUNG INDIA LTD. as at 31st March, 2019 Particular Note No. 31st March, 2019 (₹) 31st March, 2018 (₹) I. EQUITY AND LIABILITIES 1. Shareholders' Funds (a) Share Capital 2,50,000 2,00,000 (b) Reserves and Surplus: Surplus, i.e., Balance in Statement of Profit and Loss 1,83,000 82,000 2. Non-Current Liabilities Long-term Borrowings: 15% Debentures 80,000 50,000 3. Current Liabilities (a) Trade Payables 1,50,000 1,10,000 (b) Other Current Liabilities 12,000 20,000 Total 6,75,000 4,62,000 II. ASSETS 1. Non-Current Assets (a) Fixed Assets (Tangible) 2,74,000 1,17,000 (b) Non-Current Investments 68,000 55,000 2. Current Assets (a) Inventories 2,06,000 1,50,000 (b) Trade Receivables 32,000 70,000 (c) Cash and Cash Equivalents 95,000 70,000 Total 6,75,000 4,62,000