Draw a cash flow for the next three years using the following details.

Freshies Ltd
Profit and Loss Statement
	2021	2022	2023
	RS	RS	RS
Revenue	500,000	425,000	400,000
Less sales return	5,000	2,000	8,000
Less cost of sales	325,000	220,000	180,000
Gross income	170,000	203,000	212,000
Less Operating income
Selling expenses	14,000	17,000	8,000
Transportation expenses	8,000	8,000	6,000
Other expenses	5,000	5,000	5,000
Abnormal loss	2,000	1,800	1,600
Packaging expenses	25,000	24,000	20,000
Operating Income	116,000	147,200	171,400
Less interest expenses	1,800	1,800	1,800
Earnings before tax	114,200	145,400	169,600
Less Income tax expenses	17,130	21,810	25,440
Net Income	97,070	123,590	144,160