The following are the summarised balance sheets of Sound Ltd. as on March 31 for the two consecutive years 1 and 2:

Additional information (` in thousand):
(1) 15% Debentures of ₹300 was redeemed during year 2.
(2) Tax deducted at source on dividends received (included in provision for taxes) amounts to ₹15.
(3) A plant costing ₹500, having accumulated depreciation of ₹420 was sold for `80.
(4) During year 2, interim dividend of ₹760 was paid; final dividend paid was `800.
(5) All sales and purchases are made on credit basis.
You are required to prepare a cash flow statement as per AS-3 (revised).

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Particulars Assets: Plant and machinery Land and buildings Long-term investments Short-term investments Sundry debtors Inventories Interest receivable Cash in hand Cash in bank Liabilities: Share capital Reserve and surplus 15% debentures Sundry creditors Wages outstanding Income-tax payable Accumulated depreciation: Plant and machinery Land and buildings Year 2 1,980 1,000 550 470 2,195 1,400 100 300 405 8,400 2,600 1,460 2,000 440 40 400 910 550 8,400 (in thousand) Year 1 1,010 1,000 550 85 2,500 1,300 65 500 300 7,310 2,150 900 1,800 650 20 450 840 500 7,310