Sundarban Ltd. furnishes the following Balance Sheets for the year ended 31st March, 2015 and 31st March, 2016. You are required to prepare a Cash Flow Statement (as per AS--3) for the year ended 31.03.2016:

Additional information:

(a)

(b) Plant costing ₹ 50,000 (accumulated depreciation ₹ 30,000) was sold for ₹ 25,000.
(c) 10% Debentures were redeemed at a premium of 15% and the premium was debited to General Reserve.
(d) Besides, pay-in the proposed dividend in 2015-16, an interim dividend @ 7.5% on share capital at the beginning of this year was also paid.
(e) The income tax was paid ₹ 30,000 in 2015-16.
(f) A furniture purchased on 31st March, 2015 was not up to the requirement. This was sold on 1.4.2015 and the profit was transferred to Capital Reserve. No depreciation was charged on this furniture for the year 2015-16.

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Balance Sheet of Sundarban Ltd. as at 31st March, 2015 and 2016 31.03.2015 I. EQUITY AND LIABILITIES (1) Shareholders' Funds: (a) Share Capital (b) Reserves and Surplus: General Reserve Capital Reserve Particulars (1) (4) Current Liabilities: (2) Share Application Money Pending Allotment : (3) Non-current Liabilities: Profit and Loss Account Securities Premium (a) Long-term Borrowings- 10% Debentures TOTAL (b) Trade Payables - Sundry Creditors Bills Payable (d) Short-term Provisions Proposed Dividend Provision for Taxation Note No. (2) (3) 3,00,000 1,00,000 75,000 - 1,25,000 90,000 20,000 30,000 28,000 7,68,000 31.03.2016 (4) 3,30,000 1,20,000 15,000 95,000 6,000 T 75,000 80,000 35,000 45,000 34,000 8,35,000