From the following Balance Sheet and Additional Information prepare a Cash flow Statement. \begin{tabular}{l|r|r} \hline Particulars & Previous year & Current year \\ \hline (A)Sources of Funds & & \\ Equity share Capital & \( 3,00,000 \) & \( 4,00,000 \) \\ \( 8 \% \) Preference Share Capital & \( 1,50,000 \) & \( 1,00,000 \) \\ General Reserve & 40,000 & 70,000 \\ P\&L Appropriation Account & 30,000 & 48,000 \\ Creditors & 97,000 & \( 1,33,000 \) \\ Bank Overdraft & 20,000 & 16,000 \\ Outstanding Expenses & 40,000 & 50,000 \\ \hline (B) Application of Funds & & \\ Good will & \( 1,15,000 \) & 90,000 \\ Land and Building & \( 2,00,000 \) & \( 1,70,000 \) \\ Plant & 80,000 & \( 2,00,000 \) \\ Debtors & \( 1,60,000 \) & \( 2,00,000 \) \\ Stock & 77,000 & \( 1,09,000 \) \\ Bills Receivables & 20,000 & 30,000 \\ Cash in Hand & 15,000 & 10,000 \\ Cash at Bank & 10,000 & 8,000 \\ \hline Additional Information: & & Additional thrormation prepare a Cash flow St \\ \hline \end{tabular} Additional Information: a) Depreciation of Rs. 10,000 and Rs. 20,000 has been provided on plant \& Land and Building respectively. b) An interim dividend of Rs. 5,000 was paid during the year and the final dividend was Rs. 15,000 .