The summarized information of CBA Limited is given below : Balance Sheet of CBA Ltd. on 1st April 2022 to 31st March, 2023 Particulars 1st April 2022 31st March, 2023 I. Equities and Liabilities Equity Share Capital 9,00

Answer 3(c) Working Notes: Land and Building Account Particulars in ₹ Particulars in ₹ To balance b/d 6,90,000 By depreciation 1,80,000 To Purchase (Bank) 6,60,000 By balance c/d 11,70,000 13,50,000 13,50,000 Plant and Machinery Account Particulars in ₹ Particulars in ₹ To balance b/d 2,56,200 By depreciation 1,50,000 To Purchase (Bank) 3,13,800 By balance c/d 4,20,000 5,70,000 5,70,000 Furniture Account Particulars in ₹ Particulars in ₹ To balance b/d 16,500 By depreciation 3,600 To Purchase (Bank) 6,600 By balance c/d 19,500 23,100 23,100 Provision for Taxation Account Particulars in ₹ Particulars in ₹ To Bank (Tax Paid) 67,500 By balance b/d 67,500 To balance c/f 1,21,500 By P & L (Provision made) 1,21,500 1,89,000 1,89,000 Cash Flow Statement of CBA Limited for the year ended 31st March 2023 Particulars in ₹ in ₹ in ₹ (i) Cash Flow from Operating Activities Add Profit for the year (P&L difference) (₹ 2,42,400 - ₹ 90,000) 1,52,400 Depreciation Land and Building 1,80,000 Plant and Machinery 1,50,000 Furniture 3,600 3,33,600 General Reserve (₹ 1,95,000 - ₹ 1,35,000) 60,000 Interest on Debentures (for 6 months) (₹ 2,10,000 * 10% * 6/12) 10,500 Provision for Tax (Current year's provision) 1,21,500 Proposed Dividend (Current year's proposed) 1,05,000 Cash flow before working capital changes 7,83,000 Working capital changes Stock (₹ 2,87,100 - ₹ 2,47,200) -39,900 Sundry Debtors (₹ 2,56,500 - ₹ 2,25,000) -31,500 Sundry creditors (₹ 2,72,100 - ₹ 2,55,000) 17,100 -54,300 7,28,700 Tax Paid (from Provision for Taxation A/c) -67,500 Cash Flow from Operating Activities (A) 6,61,200 6,61,200 (ii) Cash Flow from Investing Activities Purchase of Land and Building 6,60,000 Purchase of Plant and Machinery 3,13,800 Purchase of Furniture 6,600 Cash Flow from Investing Activities (B) 9,80,400 -9,80,400 (iii) Cash Flow from Financing Activities Interest on debentures -10,500 Issue of equity shares (₹ 10,50,000 - ₹ 9,00,000) 1,50,000 Share premium 90,000 Debenture issue (₹ 2,10,000 - ₹ 0) 2,10,000 Payment of dividend (Previous year's proposed dividend) -90,000 Cash Flow from Financing Activities (C) 3,49,500 3,49,500 Net change in cash and cash equivalents (A+B+C) 30,300 + Cash and cash equivalents at the beginning 1,02,600 = Cash and cash equivalents at the end 1,32,900 Note: It is assumed that the amount of Provision for Taxation and Proposed Dividend as on 1st April 2022 i.e base year is paid in current year.