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Problem 7 The following Balance Sheets are given: Liabilities Assets 2011 $ 2012 $ 2011 $ 2012 $ Equity Share Capital 3,00,000 Redeemable Pref. Capital | 1,50,000 General Reserve 40,000 Profit and Loss Account 30,000 Proposed Dividend 42,000 Creditors 55,000 Bills Payable 20,000 Provision for Taxation 40,000 6,77,000 4,00,000 Goodwill 1,00,000 Land and Building 70,000 Plant 48,000 Debtors 50,000 Stock 83,000 Bills Receivable 16,000 Cash in Hand 50,000 Cash at Bank 8,17,000 1,15,000 2,00,000 80,000 1,60,000 77,000 20,000 15,000 10,000 6,77,000 90,000 1,70,000 2,00,000 2,00,000 1,09,000 30,000 10,000 8,000 8,17,000 It is also given that: (a) Depreciation of $20,000 on land and building and $10,000 on plant has been charged in 2012 (b) Interim dividend of $20,000 has been paid in 2012 (c) Income tax $ 35,000 has been paid during 2012 Prepare Cash Flow Statement for the year 2012