From the following Balance Sheets of Tiger Super Steel Ltd., prepare Cash Flow Statement: Balance Sheet of Tiger Super Steel Ltd. as on 31 Mar. 2016 and 31 Mar. 2017 Particulars Note No. March 31, 2017 (Rs) March 31, 2016 (Rs) I) Equity and Liabilities 1. Shareholders’ Funds a) Share capital 1 1,30,000 2,00,000 b) Reserves and surplus 2 22,800 15,200 2. Current Liabilities a) Trade payables 3 21,200 14,000 b) Other current liabilities 4 2,400 3,200 c) Short-term provisions 5 38,400 22,400 Total 2,14,800 1,74,800 II) Assets 1. Non-Current Assets a) Fixed assets i) Tangible assets 6 96,400 76,000 ii) Intangible assets 18,800 24,000 b) Non-current investments 14,000 4,000 2. Current assets a) Inventories 31,200 34,000 b) Trade receivables 43,200 30,000 c) Cash and cash equivalents 11,200 6,800 Total 2,14,800 1,74,800 Notes to accounts: 2017 2016 1. Share Capital Equity share capital 1,20,000 80,000 10% Preference share capital 20,000 40,000 1,40,000 1,20,000 2. Reserves and surplus General reserve 12,000 8,000 Balance in statement of profit and loss 10,800 7,200 22,800 15,200 3. Trade payables Bills payable 21,200 14,000 4. Other current liabilities Outstanding expenses 2,400 3,200 5. Short-term provisions Provision for taxation 12,800 11,200 Proposed dividend 15,600 11,200 28,400 22,400 6. Tangible assets Land and building 20,000 40,000 Plant 76,400 36,000 96,400 76,000