On the basis of the profit and loss statement for the year ended 31st March 2017, balance sheets as on 31st March 2017 and 2016 respectively, and the additional information, prepare the cash flow statement for the year 2016–17.

Additional Information:

1. Dividend paid during the year amounted to ₹ 60,000. 

2. Fresh loans taken during the year: ₹ 12,500. 

3. During the year a machine with an original cost of ₹ 4,000 and accumulated depreciation of ₹ 1,500 was sold for ₹ 500. 

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Particulars Assets Non-current assets Property, plant & equipment Gross block Less: Acc. depreciation Net block Long-term investments Current assets Short-term investments Cash on hand Trade receivables Less: Provision Interest receivables Inventories Total Equity and liabilities Equity Share capital Other equity Non-current liabilities Long-term debt Current liabilities Balance Sheet as on 31st March 2017 Trade payables Interest outstanding Income taxes payable Total 109,000 74,000 35,000 10,000 105,000 20,000 5,000 45,000 75,000 170,500 7,500 11,500 20,000 35,000 125,000 245,500 95,500 53,000 180,000 97,500 340,000 55,500 6,750 1,250 75,000 15,000 62,500 69,000 94,500 5,000 39,000 50,000 340,000 (²) 2016 42,500 125,000 165,500 333,000 131,500 52,000 149,500 333,000