Prepare Cash Flow Statement from the following Balance Sheet: Particulars ulars Note No. 31st March, 2013 (₹) 31st March, 2012 (₹) I. EQUITY AND LIABILITIES 1. Shareholders' Funds (a) Share Capital 6,00,000 5,00,000 (b) Reserves and Surplus 1 4,00,000 2,00,000 2. Current Liabilities (a) Trade Payables 2,80,000 1,80,000 Total Total Expenses 12,80,000 8,80,000 II. ASSETS 1, Non-Current Assets (a) Fixed Assets: Plant and Machinery 5,00,000 3,00,000 2. Current Assets (a) Inventories 1,00,000 1,50,000 (b) Trade Receivables 6,00,000 4,00,000 (c) Cash and Cash Equivalents 80,000 30,000 Total 12,80,000 8,80,000 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 2,00,000 Additional Information:(i) An old machinery having book value of ₹50,000 was sold for ₹60,000.(ii) Depreciation provided on Machinery during the year was ₹30,000.