Prepare a Cash Flow Statement on the basis of the information given in the Balance Sheet of Libra Ltd. as at 31st March, 2013 and 31st March 2012: Particulars ulars Note No. 31st March, 2013 (₹) 31st March, 2012 (₹) I. EQUITY AND LIABILITIES 1. Shareholders' Funds (a) Share Capital 8,00,000 6,00,000 (b) Reserves and Surplus 1 4,00,000 3,00,000 2. Non-Current Liabilities Long-term Borrowings 1,00,000 1,50,000 3. Current Liabilities (a) Trade Payables 40,000 48,000 Total Total Expenses 13,40,000 10,98,000 II. ASSETS 1, Non-Current Assets (a) Fixed Assets: Tangible Assets 8,50,000 5,60,000 (b) Non-Current Investments 2,32,000 1,60,000 2. Current Assets (a) Current Investments 50,000 1,34,000 (b) Inventories 76,000 82,000 (c) Trade Receivables 38,000 92,000 (d) Cash and Cash Equivalents 94,000 70,000 Total 13,40,000 10,98,000 Notes to Accounts Particulars 31st March, 2013 (₹) 31st March, 2012 (₹) I. Reserves and Surplus Surplus, i.e., Balance in Statement of Profit and Loss 4,00,000 3,00,000