From the following summary of bank account of X. Ltd., prepare Cash Flow Statement for the year ended 31st March, 2023: Summary of Bank Account for the year ended 31.3.2023 Particulars Amount in in lakh Particulars Amoun

Cash Flow Statement of X Ltd. for the year ended 31st March, 2023 Particulars Amount (in Lakhs) Amount (in Lakhs) (A) Cash Flow from Operating Activities: Cash receipts from customers 2,800 Less : Cash paid to suppliers (2,000) Overhead Expenses (200) Wages and Salaries (100) Cash Generated from Operations 500 Less : Income tax paid (250) Net Cash Flow from Operating Activities (a) 250 (B) Cash Flow from Investing Activities: Purchases of Fixed Assets (200) Proceeds from Sale of Fixed Assets 100 Net Cash used in Investing Activities (b) (100) (C) Cash Flow from Financing Activities: Issue of Equity Shares 300 Repayment of Bank Loan (300) Dividend paid (50) Net Cash used in Financing Activities (c) (50) Net Increase in cash and cash equivalents (a+b+c) 100 Add: Cash and cash equivalents at the beginning of the period 50 Cash and cash equivalents at the end of the period 150 (Note: The figures in brackets show cash out flow)