Q17. following are the balance sheets of Ltd. As on 31 st March 2021 and 2022:
Notes to accounts:
\begin{tabular}{|l|l|l|l|}
\hline Particulars & \( 315 t \) March \( 2022\left(R_{s}\right) \) & \( 31 s t \) March \( 2021(R s .) \) \\
\hline 1. Reserves and Surplus Surplus(Balance in statement of profit and loss) 2. Fiked Assets Plant and Machinery & \( 2,00,000 \) & \( 1,10,000 \) \\
\hline
\end{tabular} an Pant and Wachinery during the year amounted to Rs. \( 2,00,000 \).
Prepare a Cah Flow Statement.