The following are the balance sheets of a company for the two years ending on 31-03-2012 and 31-03-2013. Liabilities 31.03.2012 (₹) 31.03.2013 (₹) Equity share capital 1,15,000 1,15,000 Profit & loss a/c. 8,000 11,50

The following are the balance sheets of a company for the two years ending on 31-03-2012 and 31-03-2013. Liabilities 31.03.2012 (₹) 31.03.2013 (₹) Equity share capital 1,15,000 1,15,000 Profit & loss a/c. 8,000 11,500 8% Debentures 45,000 35,000 Creditors 52,000 47,500 Outstanding expenses 6,000 6,500 Depreciation fund 20,000 22,000 Reserve for contingencies 30,000 30,000 Total Liabilities 2,76,000 2,67,500 Assets 31.03.2012 (₹) 31.03.2013 (₹) Machinery 24,000 33,000 Land and building 77,000 77,000 Investments 50,000 32,000 Stock-in-trade 41,000 53,000 Prepaid expenses 500 1,000 Debtors 38,500 26,500 Cash and bank 45,000 45,000 Total Assets 2,76,000 2,67,500 Additional Information: 10% dividend was paid in cash. New machinery for ₹15,000 was purchased but an old machinery costing ₹6,000 was sold for ₹2,000 on which accumulated depreciation was ₹3,000. 10,000 8% Debentures were redeemed by purchase from the open market at ₹96 for a debenture of ₹100. Investments were sold at book value. Prepare a cash flow statement for the year ending 31-03-2013 as per AS-3.