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You are required to prepare a Cash-Flow Statement (as per AS-3) for the year 2013- 14 from the following Balance Sheets.

Additional Information: 

During the year 2013-14 :

(i) Building costing Rs 75,000 was purchased. 

(ii) An old building, the book value of which was Rs 63,000, was sold at a loss of Rs 5,000. 

(iii) Tax provided during the year was Rs 80,000.

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                                            Cash Flow Statement 

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