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You are required to prepare a Cash Flow Statement (as per AS-3) for the year 2016-17 from the following Balance Sheets.

Additional information: 

During the year 2016-17 :

(i) A part of the machine, costing Rs 50.000. accumulated depreciation thereon being Rs 20,000. was sold for Rs 18,000. 

(ii) Tax of Rs 20,000. 

(iii) Interest of Rs 50,000 paid on Debentures.

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