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From the following Balance Sheet and information of New Light Ltd ., preapre Cash Flow Statement :
image
You are informed that during the year:
(i) A machine with a book value of ₹40,000 was sold for ₹25,000.
(ii) Depreciation charged during the year was ₹70,000.
(iii) Preference Shares were redeemed on 31st December, 2018 at a premium of 5 % .
(iv) An Interim Dividend @ 15% was paid on Equity Shares on 31st January, 2019
(v) Dividend@ 12% was on Preference Shares for the year ended 31st March, 2019 on ₹1,00,000 and for the year ended 31st March, 2018 on ₹2,00,000.
(vi) Fresh Equity Shares wrer issued at a premium of 10% on 31st March, 2019.

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