From the following comparative balance sheets and additional information, prepare the cash flow statement:

Additional Information 

(1) During the year depreciation charged to Profit and Loss Account was Rs. 1,20,000. 

(2) Tax paid during the year was Rs. 57,000 

(3) Interest paid on debentures was Rs. 58,500 

(4) During the year Rs. 22,000 was received as dividend on investment and credited to profit and loss account.

(5) During the year the company issued shares of Rs. 40,000 to the vendors of fixed assets as part payment for the fixed assets.

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Particulars (A) Sources of funds Equity share capital Debentures Profit and loss Accounts payable Dividend payable Bank overdraft (B) Application of funds Fixed assets Investment Stock in trade Accounts receivables Cash in hand Comparative Balance Sheet Previous Year 5,00,000 2,70,000 80,000 96,000 57,000 1,27,000 5,50,000 2,50,000 2,30,000 70,000 30,000 Current Year 6,00,000 3,50,000 43,000 1,92,000 35,000 45,000 7,00,000 1,00,000 3,15,000 1,40,000 10,000