XYZ Co. Ltd’s Comparative Balance Sheet for 2002 and the company’s income statement for the year are as follows:

Income statement for the year that ended on 31 December 2002

(Rs. in Crores)

Sales

1,000

Less:

Cost of Goods Sold

530

Gross margin

470

Less:

Operating Expenses

352

Net operating income

118

Less:

Non-operating items:

Loss on Sale of Equipment

4

Income before taxes

114

Less:

Income tax

48

Net income

66

Comparative Balance Sheet for the years that ended on 31 December 2002 and 31 December 2001 (Rs. in crores)

Additional Information:

  1. Dividends of Rs. 48 crores were paid in 2002.
  2. The loss on sale of Rs. 4 crores reflects a transaction in which the equipment, with original cost of Rs. 12 crores and accumulated depreciation of Rs. 5 crores, was sold for Rs. 3 crores in cash.

Required: Using the indirect method, determine the net cash provided by operating activities for 2002 and construct a statement of Cash Flows.