Based upon the following balance sheets, prepare the cash flow statement for the year 201617: Particulars Assets

Based upon the following balance sheets, prepare the cash flow statement for the year 2016–17:

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Particulars Assets Non-current assets Property, plant and equipment (gross block) Less: Provision for depreciation Net block Long-term investments Current assets Cash and bank Current investments Inventories Trade receivables Other current assets Total Equity and liabilities Equity Share capital Other equity Non-current liabilities Long-term borrowings Current liabilities Trades payables Other current liabilities Total 2016 405,000 141,750 263,250 123,750 2017 101,250 56,250 56,250 157,500 337,500 463,500 157,500 72,000 40,500 27,000 1,080,000 1,545,750 112,500 787,500 171,000 616,500 153,000 450,000 562,500 225,000 438,750 247,500 45,000 1,080,000 180,000 337,500 27,000 1,545,750