The Balance Sheet of Virendra Paper Ltd. as at 31st March, 2019 is given below: Particulars ulars Note No. 31st March, 2019 (₹) 31st March, 2018 (₹) I. EQUITY AND LIABILITIES 1. Shareholders' Funds (a) Share Capital 7,20,000 6,00,000 (b) Reserves and Surplus: Surplus i.e., Balance in Statement of Profit and Loss 4,80,000 3,75,000 2. Non-Current Liabilities Long-term Borrowings: 10% Debentures 2,70,000 4,50,000 3. Current Liabilities Trade Payables 1,20,000 90,000 Total 15,90,000 15,15,000 II. ASSETS 1. Non-Current Assets Fixed Assets (Tangible) 1 7,50,000 7,20,000 2. Current Assets (a) Inventories 3,60,000 4,20,000 (b) Trade Receivables 3,00,000 2,25,000 (c) Cash and Cash Equivalents 1,80,000 1,50,000 Total 15,90,000 15,15,000 Notes to Accounts Particulars 31st March, 2019 (₹) 31st March, 2018 (₹) 1. Fixed Assets (Tangible) Land 2,40,000 3,00,000 31st March, 31st March, 2019 (₹) 2018 (₹) Plant and Machinery 7,50,000 6,00,000 Less: Accumulated Depreciation 2,40,000 1,80,000 5,10,000 4,20,000 5,10,000 4,20,000 7,50,000 7,20,000 Additional Information:1. Interim Dividend of ₹75,000 has been paid during the year.2. Debenture Interest paid during the year ₹ 27,000.You are required to prepare Cash Flow Statement.