The following is the summary of balance sheet of Deepak Plastics Ltd for the year ending March 31, 2009. Prepare fund flow statement. Also draw inferences.

Additional Information:

(i) ₹35,000 has been provided as provision for income tax during the year 2008-09.

(ii) Depreciation of ₹50,000 and ₹10,000 have been charged on plant and machinery and on land and building, respectively for the year 2008–09.

(iii) A portion of land was sold at book value.

(iv) An interim dividend of ₹20,000 has been paid in the year 2008–09 along with ₹3,000 for corporate dividend tax thereon.

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Particulars Equity share capital 8% Preference Shares General Reserve Profit and Loss Account Proposed dividend Provision for corporate dividend tax Creditors Bills Payables Provision for tax Comparative Balance Sheets 31-03-08 31-03-09 3,00,000 4,00,000 Goodwill 1,50,000 1,00,000 70,000 48,000 50,000 Stock 40,000 30,000 42,000 5,500 49,500 20,000 40,000 6,77,000 8,300 74,700 16,000 50,000 8,17,000 Particulars Land and building Plant and machinery Debtors Bills Receivables Cash in hand Cash at bank 31-03-08 1,15,000 2,00,000 80,000 1,60,000 77,000 20,000 15,000 10,000 31-03-09 90,000 1,70,000 2,00,000 2,00,000 1,09,000 30,000 10,000 8,000 6,77,000 8,17,000