The Balance Sheets of H.P. Ltd.. are given below:

Additional information:
(i) During the year 2015, fixed assets (valued as ₹ 20,000 depreciation written-off ₹ 60,000) was sold for ₹ 16,000.
(ii) The proposed dividend of last year was paid in 2015.
(iii) During the year 2015, investments costing ₹ 1,60,000 were sold and later in the year investments of the same cost were purchased.
(iv) Debentures were redeemed at a premium of 10% in 2015.
(v) Liability for taxation for 2014 came to ₹ 1,10,000. You are required to prepare a Cash Flow Statement as per AS-3.

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I. EQUITY AND LIABILITIES (1) Shareholders' Funds: Balance Sheet of H.P. Ltd. as at 31st December, 2014 and 2015 Note 31.12.2014 No. (₹) (2) (3) (a) Share Capital - Equity Share of 10 each (b) Reserves and Surplus : (4) Current Liabilities: Particulars (1) (2) Share Application Money Pending Allotment : (3) Non-current Liabilities: (a) Long-term Borrowings -7% Debentures General Reserve Profit on Sale of Investment Profit and Loss Account TOTAL (a) Trade Payables - Creditors for Expenses Creditors for Goods Supplied (b) Short-term Provisions: Proposed Dividend Provision for Taxation 12,00,000 4,00,000 - 1,70,000 6,00,000 20,000 3,20,000 60,000 1,40,000 29,10,000 31.12.2015 (²) (4) 14,00,000 5,00,000 20,000 3,80,000 4,00,000 24,000 5,00,000 70,000 1,50,000 34,44,000