Kindly provide cash flow statement via direct method for above question.

Additional Information: (1) The net block of fixed asset on 31st March 2013 was Rs 210 millions (2) Out of the profits earned Rs 40 million has been retained in the business (3) Rs 10 Million Shares were issued for purchase of a plant included in fixed assets and an equal amount of long term debt has been raised for capital expenditure of the firm. (4) The firm has added Rs 5 million to its short term borrowings and sold Rs 10 million of short term investments during the year for financing its working capital. (5) The closing balance of trading creditors on 31.03 .2013 was Rs 70 million and the balance of inventories, debtors and cash are Rs 95,65 and Rs 30 million respectively. Note: Balancing figure in the balance sheet, if any, may be assumed as Short term investments