Liabilities

Year 1999
Rs.

Year 2000
Rs.

Assets

Year 1999
Rs.

Year 2000
Rs.

Current Liabilities

2,40,000

2,80,000

Cash

30,000

20,000

Loan from Bhaskar

1,20,000

Debtors

2,50,000

2,70,000

Bank Loan

3,20,000

2,90,000

Stock

1,90,000

1,60,000

Capital

9,60,000

10,00,000

Land

2,00,000

2,50,000

Building

3,70,000

4,40,000

Machinery

4,80,000

5,50,000

15,20,000

16,90,000

15,20,000

16,90,000

Balance Sheets of Bhaskar & Soumya Co. are given as follows:

During the year 2000, Bhaskar & Soumya introduced an additional capital of Rs. 20,000 and drew Rs. 60,000.

Provision for depreciation on machinery: Opening Balance—Rs. 2,00,000 and Closing Balance—Rs. 2,20,000. No depreciation was provided on other assets. The value of building was increased by Rs. 25,000 and the same was adjusted with the capital account.

Prepare the Cash Flow Statement of Bhaskar & Soumya Co. for the year 2000.