Usha Limited had the following condensed Trial Balance as at 31.3.2015:

During 2015-16, the following transactions took place:
(i) A tract of land was purchased for ₹ 7,750 cash.
(ii) Bonds payable in the amount of ₹ 6,000 were retired for cash at face value.
(iii) An additional ₹ 20,000 equity shares were issued at par for cash.
(iv) Dividends totalling ₹ 9,375 were paid.
(v) Net income for 2015-16 was ₹ 28,450 after allowing for depreciation of ₹ 9,500.
(vi) Land was purchased through the issuance of ₹ 22,500 in bonds.
(vii) Usha Ltd.. sold a part of its investments portfolio for ₹ 12,875 cash. The transaction resulted in a gain of ₹ 1,375 for the firm.
(viii) Current liabilities increased to ₹ 18,000 at 31.3.2016.
(ix) Accounts receivable at 31.3.2016 total ₹ 38,000. Prepare a Cash Flow Statements for 2015-16, with the indirect method as per AS-3 (revised).

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Cash Accounts Receivable Investments Plant Lanc Debit ₹ 7,500 Current Liabilities 30,000 Long-term Notes Payable 20,000 Bonds Payable 67,500 Capital Stock 40,000 Retained Earnings 1,65,000 Credit ₹ 15,000 25,500 25,000 15,000 24,500 1,65,000