The last amount column of the Cash Flow Statement should clearly show only the final answers of various activities. Net Cash Flow, Opening and Closing Cash Balances. Prepare a Cash Flow Statement from the following Balance sheet. Particulars Note No. 31.3.22 ₹ 31.3.21 ₹ I. EQUITY AND LIABILITIES 1. Shareholders’ Funds: a) Equity Share Capital b) Reserves and Surplus 1 30,00,000 3,00,000 20,00,000 4,00,000 2. Non–Current Liabilities Long term borrowings 2 4,00,000 3,00,000 3. Current Liabilities a) Trade Payables b) Short-term provisions 3 1,70,000 76,000 2,50,000 64,000 Total 39,46,000 30,14,000 II. ASSETS 1. Non–Current Assets i. Property, Plant and Equipment, and Intangible assets a) Tangible assets b) Intangible Assets ii. Non-current investments 4 5 29,00,000 2,70,000 23,00,000 1,60,000 2. Current Assets: a) inventories b) Trade receivables c) Cash and Cash equivalents 2,20,000 1,10,000 4,46,000 2,30,000 1,30,000 1,94,000 Total 39,46,000 30,14,000 NOTES TO ACCOUNTS: PARTICULARS 31.3.22 (₹) 31.3.21(₹) Page 2 of 2 1 Reserves and surplus Surplus i.e., Balance in statement of profit & loss 3,00,000 4,00,000 2 Long-term borrowings 9% debentures 4,00,000 3,00,000 3 Short term provisions Provision for tax 76,000 64,000 4 Tangible assets Machinery Accumulated depreciation 36,00,000 (7,00,000) 29,00,000 28,00,000 (5,00,000) 23,00,000 5 Intangible assets Goodwill 2,70,000 1,60,000 Additional information: (i) During the year, a piece of machinery costing Rs.4,00,000 on which accumulated depreciation was Rs. 73,000 was sold for Rs. 3,10,000. (ii) Tax provided during the year Rs. 80,000.