Gujarat Spinning Mills Ltd. faced the acute shortage of trained manopower. Other companies in the same trade were also facing the same problem. After consultation with one another, they set up a institute for technical training where training was imparted to unemployed youth to make them ready for employment. Following are the balance sheets of the company; ParticularsNote31-03-201831-03-2017No.Rs.Rs.I. Equity and Liabilities: (1) Shareholder's Fund: (a) Share Capital5,00,0004,00,000 (b) Reserve and Surplus13,05,0002,10,000 (2) Non- Current Liabilities: Long term Borrowings23,10,0003,00,000 (3) Current Liabilities: Trade Payables95,000––––––––80,000–––––––– Total12,10,000–––––––––––9,90,000––––––––––II. Assets (1) Non- Current Assets: (a) Fixed Assets7,00,0005,00,000 (b) Non- Current Investments56,00070,000 (2) Current Assets: (a) Inventory2,80,0002,10,000 (b) Trade Receivables31,14,0001,40,000 (c) Cash and Cash Equivalents60,000––––––––70,000–––––––– Total12,10,000–––––––––––9,90,000–––––––––– Notes: 31−03−201831−03−2017Rs. Rs. (1)Reserve and Surplus: General Reserve1,15,0001,00,000 Profit and Loss Balance1,90,000––––––––––1,10,000––––––––––3,05,000––––––––––2,10,000––––––––––(2)Long term Borrowings: 12%Debentures1,50,0002,00,000 14%Mortgage Loan1,60,000––––––––––1,00,000––––––––––3,10,000––––––––––3,00,000––––––––––(3) Trade Receivables: Sundry Debtors94,0001,25,000 Bills Receivables20,000––––––––15,000––––––––1,14,000––––––––––1,40,000–––––––––– Total interest Paid on Long - term Borrowings during the year amounted to Rs. 37,800. You are required to prepare a cash flow statement.