From the following balance sheets of ABC Ltd., Find out cash from operating activities only: ParticularsNote No.31−03−201731−03−2016I. Equity and Liabilities: (1) Shareholder's Funds: (a) Share Capital35,00030,000 (b) Reserve and Surplus122,0003,500 (2) Non - Current Liabilities Long term Borrowings225,00021,000 (3) Current Liabilities Trade Payables12,500––––––––8,500––––––Total94,500––––––––63,000––––––––II. Assets: (1) Non- Current Assets: (a)Fixed Assets (i)Tangible Assets341,00032,000 (ii)Intangible Assets48,00010,000 (b) Non Current Investments58,0003,000 (2) Current Assets: (a) Inventory24,5006,000 (b) Cash and Cash Equivalents13,000––––––––12,000––––––––Total94,500––––––––63,000–––––––– Notes: (1)Reserve and Surplus:20172016General Reserve15,0009,500Profit and Loss Balance7,000––––––(6,000)––––––––22,000––––––––3,500––––––Bracket Denotes negative balance.(2)Long- term Borrowings:10% Debentures25,000––––––––21,000––––––––(3)Tangible Assets:Machinery54,00041,000(−) Provision for Depreciation13,000––––––––9,000––––––41,000––––––––32,000––––––––(4)Intangible Assets:Goodwill8,000––––––10,000––––––––(5)Rate of interest on Investments is 10% p.a. Additional Information: 1. Debentures were issued on 31.3.2017 2. Investments were made on 31.3.2017