Please solve this cash flow sum and kindly explain the working of ledger of fixed asset account in which how accumulated depreciation will be treated

10.(i)  How will you deal with increase in the balance of 'securities premium reserve' while preparing a cash flow statement ?
(ii)  Prepare a cash flow statement from the following balance sheets of Surya Vanaspati Ltd.

Assuming that the debt equity ratio is 2, state whether this ratio would increase, decrease or remain unchanged in the following cases
(a)  Issue of new shares for cash.
(b)  Repayment of a long-term bank loan.