Prepare a Cash Flow Statement from the Balance Sheets of Arth Ltd. as on 31st March 2014 and 31st March 2015 are as follows:
Liabilities |
As on 31st March, 2014 |
As on 31st March, 2015 |
Assets |
As on 31st March, 2014 |
As on 31st March, 2015 |
Capital |
200 |
200 |
Land and Building |
140 |
170 |
Reserves |
96 |
98 |
Machinery |
214 |
244 |
Loans |
60 |
90 |
|
354 |
414 |
Current Liabilities |
72 |
82 |
Depreciation |
54 |
72 |
|
|
|
|
300 |
342 |
|
|
|
Cash |
8 |
7.20 |
|
|
|
Debtors |
70 |
76.80 |
|
|
|
Stock |
50 |
44 |
|
|
428 |
470 |
428 |
470 |
The company has paid dividends of Rs.60,000 during the year.