From the following information, prepare the Cash Flow Statement for the year that ended on 31 March 2009:

Balance Sheets as on____________

Liabilities

31 March
2008
Rs.

31 March
2009
Rs.

Assets

31 March
2008
Rs.

31 March
2009
Rs.

Share Capital

2,00,000

3,00,000

Land & Building

1,20,000

1,70,000

Profit & Loss A/c

40,000

90,000

Machinery

1,60,000

2,40,000

Bank Loan

1,00,000

60,000

Stock

60,000

40,000

Creditors

50,000

75,000

Debtors

50,000

50,000

Bills Payable

40,000

25,000

Cash

40,000

50,000

4,30,000

5,50,000

4,30,000

5,50,000

Additional Information:

  1. Net profit for the year 2008–09 amounted to Rs. 50,000.
  2. During the year 2008–09, a machine costing Rs. 50,000 (accumulated depreciation—Rs. 20,000) was sold for Rs. 25,000. The provision for depreciation against Machinery as on 31 March 2008 was Rs. 30,000 and on 31 March 2009 was Rs. 70,000.