From the following Balance Sheets of Zee Entertainment Ltd., prepare a Cash Flow Statement for the year ended 31st March, 2017. BALANCE SHEET OF ZEE ENTERTAINMENT LTD. as at 31st March, 2016 and 31st March, 2017 ParticularsNote31−03−201731−03−2016No.(Rs)(Rs)I. EQUITY AND LIABILITIES(1) Shareholders Funds:(a) Share Capital (Equity)2,00,0002,00,000(b) Reserve and Surplus190,00050,000(2) Non-current Liabilities:Long-term Borrowings (Bank Loan)−10,000(3) Current Liabilities:(a) Trade Payables (Creditors)20,00015,000(b) Other Current Liabilities25,0005,000(c) Short-term Provisions325,00020,000Total3,40,0003,00,000II. ASSETS(1) Non-current Assets:(a) Fixed Assets2,75,002,35,000(2) Current Assets :(a) Inventories15,00025,000(b) Trade Receivables (Debtors)20,00010,000(c) Cash and Cash Equivalents430,00030,000 Total3,40,0003,00,000 Notes to Accounts : NoteParticulars31−03−201731−03−2016No.(Rs)(Rs)1Reserves and Surplus:Statements of Profit and Loss:90,00050,0002Other Current Liabilities:Outstanding Expenses1,0005,000Unaccrued Income4,000−¯¯¯¯¯¯¯¯¯¯¯¯¯5,000––––––¯¯¯¯¯¯¯¯¯¯¯¯¯5,000––––––3Short-term Provisions:Provision for Tax25,00020,0004Cash and Cash Equivalents:Cash10,0008,000Bank20,00022,000¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯30,000––––––––¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯30,000–––––––– Note : During the year the company declared equity dividend 10% and paid Rs 15,000 as income tax. Depreciation charged during the year Rs 20,000.