From the following Balance Sheet of JP International, prepare a Cash Flow Statement for the year ended 31st December, 2015 and 2016:

Additional information available on 31.12.2016:
(a) Accumulated depreciation on Fixed Assets amounted to ₹ 1,60,000 and ₹ 1,85,000 as on 31.12.2015 and 31.12.2016 respectively and a plant costing ₹ 30,000 (25% depreciated) was sold for ₹ 50,000.
(b) Land of ₹ 1,50,000 and Stock of ₹ 40,000 were purchased for a consideration of ₹ 2,00,000, paid for in shares.
(c) Dividend for 2015 was paid along with an interim dividend of 5% on opening Equity Capital.

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Balance Sheet of JP International as at 31st December, 2015 and 2016 2014 ('000) (3) I. EQUITY AND LIABILITIES (1) Shareholders' Funds: (a) Share Capital - Equity Share of 10 each fully paid Particulars (1) (b) Reserves and Surplus-Profit and Loss Account (4) Current Liabilities: Redeemable Preference Share of 10 each fully paid (2) Share Application Money Pending Allotment : (3) Non-current Liabilities : (a) Long-term Borrowings - 10% Debentures Term Loan TOTAL II. ASSETS (1) Non-current Assets: (a) Fixed Assets (a) Trade Payables - Sundry Creditors (b) Short-term Provisions Proposed Dividend Provision for Taxation (i) Tangible Assets (ii) Intangible Assets - Goodwill Note No. (2) 150 100 150 100 80 30 20 630 355 75 2015 ('000) (4) 350 150 20 100 50 100 60 40 870 620 60