Q.- Prepare Cash Flow Statement on the basis of information given in the Balance Sheets of Relga Ltd. as at 31st March, 2019 and 31st March, 2020:

Additional Information:
1. During the year a piece of machinery with a book value of ` 30,000; provision for depreciation on it ` 10,000 was sold at a loss of 50% on book value.
2. Debentures were redeemed on 31st March 2020.