Omega Enterprise Ltd furnishes information regarding its business activities for the financial year 2010 in Prepare the cash flow statement for the company.

Table 3.29 Cash account of Omega Enterprise Ltd for the year that ended on March 31, 2010 (INR ‘000)

Net profit

1,00,000

Interest paid during the year

44.000

Dividend paid

18,000

Increase in WOI king capital

1,92400

Provision for income tax

14,000

Purchase of fixed assets

40000

Income tax paid

13,600

Investment in long term project

14,000

Loss on sale of assets

280

Investments made in restructuring of the

Book value of assets sold

1.080

company

64000

Depreciation

64.030

Proceeds from long-term borrowings

61,800

Profit on sale of investments

1.000

Proceeds from short-term borrowings

59.600

Carrying amount of investment sold

89000

Opening cash and bank balance

20.000

Interest income on investments

7.000

Closing cash and bank balance

25,520

Interest expense

40000