Nandini Ltd. provides the following data:

Comparative trial balance

Notes:

(a) The depreciation charged for the year was ₹60 lakh.

(b) The book value of the building and equipment disposed off was ₹10 lakh.
Prepare a cash flow statement (based on AS-3).

Particulars Debit balance Cash Working capital (other than cash) Investments (long-term) Building and equipment Land Credit balance Accumulated depreciation Bonds Reserves Equity shares Sales Cost of goods sold Selling expenses March 31, year 2 Administrative expenses Operating income Other charges and credits: Gain on sale of building and equipment Loss on sale of investments Interest Taxes Net income after taxes. 15 *185 100 500 40 840 200 100 340 200 840 March 31, year 1 5 795 150 400 50 700 160 50 340 150 700 Income Statement. for the period ending March 31, year 2 *50 50 75 (10) (6) (189) (Amount in lakh) Increase (decrease) 10 790 (50) 100 (10) 140 40 50 50 140 (Amount in lakh) 1000 500 100 400 (200) 200