Post-closing Trial Balance of Premium Fabrics Private Limited for the year ended December 31, 2021 and 2022 are as follows: 2022 2021 Equities and Liabilities Issued and paid-up capital 5,000,000 5,000,000 Short-term running finance 3,000,000 800,000 Unappropriate profit 400,000 300,000 Trade Creditors 3,000,000 1,000,000 Accumulated Depreciation: Plant and Machinery 900,000 600,000 Motor Vehicle 420,000 280,000 12,720,000 7,980,000 Assets Land and Building 2,500,000 1,500,000 Plant and Machinery 3,000,000 2,500,000 Motor vehicles 620,000 580,000 Stock in Hand 3,600,000 1,100,000 Trade debtors 3,000,000 2,300,000 12,720,000 7.980,000 Additional data: During the year 2022, a dividend @ 10% was distributed to the shareholders. The paid-up value of each share is Rs. 10/- A Motor vehicle, having original cost of Rs. 100,000 and depreciated book value of Rs. 60,000 was sold for Rs. 80,000. Gross funds generated from operations during the year was Rs. 1,060,000. Required: prepare a cash flow statement of Premium Fabrics as per IAS-7 for the year 2022.