Q1. (10 marks)

Prepare the cash flow statement using the following balance sheet of the company:

Liabilities	2018	2019	Asset	2018	2019
Equity Share Capital	150,000	200,000	Goodwill	36,000	20,000
Preference Share Capital	75000	50,000	Building	80,000	60,000
General Reserve	20000	35,000	Plant	40,000	100,000
Creditors	15000	24,000	Debtors	119,000	154,500
	37500	49,500	Stock	10000	15,000
			Cash	12,500	9000
Total	297,500	358,500		297,500	358,500

Additional Information:

• Depreciation charged on plant was Rs. 1000 and on building Rs. 6000