The Balance Sheets of a firm as on 31st December 2008 and 2009 are given below: 2008 2009 Assets 1,00,000 1,60,000 Fixed Assets - Cost Inventory Debtors Liabilities Share Capital Retained Earnings Accumulated Depreciation 12% Debenture Creditors 70,250 60,000 50,000 28,000 3,08,250 85,300 40,000 realized. Prepare a Cash Flow Statement. Prepaid expenses 48,000 Bank 3,33,300 Additional Information: 1. Net profit is Rs. 27,050. 2. Depreciation charged Rs. 10,000. 3. Cash dividend declared during the period Rs. 12,000. 2008 1,52,000 93,400 30,800 3,950 28,100 3,08,250 2009 2,00,000 89,200 21,100 3,000 20,000 3,33,300 4. An addition to the building was made during the year at a cost of Rs. 78,000 and fully depreciated equipment costing Rs. 30,000 was discarded as no salvage being