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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.

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Cash flow statement for the year ending 31st March, 2015

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