How will you disclose following items while preparing Cash Flow Statement of Gagan Ltd. as per AS-3 for the year ended 31st March, 20X2? (0) 10% Debentures issued: As on 01-04-20X1 1,10,000 As on 31-03-20X2 * 77,000 (ii) Debentures were redeemed at 5% premium at the end of the year. Premium was charged to the Profit & Loss Account for the year. (iii) Unpaid Interest on Debentures: As on 01-04-20X1 * 275 As on 31-03-20X2 * 1,175 (iv) Debtors of 36,000 were written off against the Provision for Doubtful Debts A/c during the year. (v) 10% Bonds (Investments): As on 01-04-20X13,50,000 As on 31-03-20X23,50,000 (vi) Accrued Interest on Investments: As on 31-03-20X210,500