The balance sheet of J.K. Ltd. as on 31 March 2010 and 31 March 2011 are as follows:

Liabilities

31 March
2010
Rs.

31 March
2011
Rs.

Assets

31 March
2010
Rs.

31 March
2011

Share Capital

1,60,000

1,80,000

Fixed Assets

80,000

1,12,000

Profit and Loss A/c

60,000

96,000

Inventories

40,000

28,000

Creditors

40,000

60,000

Debtors

1,20,000

1,80,000

Liabilities for Expenses

12,000

20,000

Cash and Bank Balance

20,000

28,000

Advance Income

8,000

4,000

Prepaid Expenses

12,000

8,000

Deferred Expenses

8,000

4,000

2,80,000

3,60,000

2,80,000

3,60,000

Additional Information:

An old machine was sold for Rs.20,000, which had a written down value of Rs.10,000; dividend paid during the year was Rs.16,000 and depreciation charged to profit and loss account for the year amounted to Rs.10,000. Prepare the cash flow statement.