from the following balance sheet and information prepare a cash flow statement of ry 619081

From the following Balance Sheet and information, prepare a Cash Flow Statement of Ryan Ltd for the year that ended on 31 March 2003.

	31 March 2003 Rs.	31 March 2002 Rs.
Liabilities
Equity Share Capital	6,00,000	5,00,000
10% Redeemable Preference capital	–	2,00,000
Capital Redemption Reserve	1,00,000	–
Capital Reserve	1,00,000	–
General Reserve	1,00,000	2,50,000
Profit & Loss A/c	70,000	50,000
9% Debentures	2,00,000	–
Sundry Creditors	95,000	80,000
Bills Payable	20,000	30,000
Liabilities for Expenses	30,000	20,000
Provision for Taxation	95,000	60,000
Proposed Dividend	90,000	60,000
	15,00,000	12,50,000
Assets
Land & Building	1,50,000	2,00,000
Plant & Machinery	7,65,000	5,00,000
Investments	50,000	80,000
Inventory	95,000	90,000
Bills Receivable	65,000	70,000
Sundry Debtors	1,75,000	1,30,000
Cash & Bank	65,000	90,000
Preliminary Expenses	10,000	25,000
Voluntary Separation Payments	1,25,000	65,000
	15,00,000	12,50,000

Additional Information:

A piece of land has been sold out for Rs. 1,50,000 (cost – Rs. 1,20,000) and the balance land was revalued. The capital reserve consisted of Profit on sale and Profit on revaluation.
On 1 April 2002, a Plant was sold for Rs. 90,000 (original cost – Rs. 70,000 & WDV – Rs. 50,000), and Debentures worth Rs. 1 lakh was issued at par as a part of consideration for a Plant of Rs. 4.5 lakh acquired.
Part of the Investments (cost – Rs. 50,000) was sold for Rs. 70,000.
Pre-acquisition Dividend received was Rs. 5,000 and it was adjusted against the Cost of Investment.
Director has proposed a 15% Dividend for the current year.
Voluntary Separation cost of Rs. 50,000 was adjusted against General Reserve.
Income Tax liability for the current year was estimated at Rs. 1,35,000.
Depreciation @ 15% has been written off from the Plant account but no depreciation has been charged on land and building.