Q2. Based on the information provided below, Prepare a Cash Flow Statement. (15 marks) Particulars Notes 2020 2019 2,50,000 70,000 2,00,000 50,000 1 I. EQUITY AND LIABILITIES 1. Shareholders' Funds (a) Share Capital (6) Reserves and Surplus 2. Non-Current Liabilities Long-term Borrowings (12% Debentures) 3. Current Liabilities (a) Trade Payables (b) Other Current Liabilities (Outstanding Expenses) Total 80,000 1,00,000 2 1,60,000 20,000 5,80,000 60,000 25,000 4,35,000 2,80,000 2,000 1,30,000 2,00,000 10,000 1,00,000 II. ASSETS 1. Non-Current Assets (a) Fixed Assets: (i) Tangible Assets: Land and Building (ii) Intangible Assets: Patents (b) Long-term Loans and Advances 2. Current Assets (a) Current Investments (6) Inventories (c) Trade Receivables (d) Cash and Cash Equivalents Total 5,000 90,000 60,000 13,000 5,80,000 3,000 70,000 40,000 12,000 4,35,000 2020 2019 Particulars (Notes to Accounts) 1. Reserves and Surplus Surplus, i.e., Balance in Statement of Profit and Loss 2. Trade Payables Creditors Bills Payable 70,000 50,000 60,000 1,00,000 1,60,000 40,000 20,000 60,000