From the following Balance Sheet of Young India Ltd., Prepare Cash Flow Statement:

Particulars 31st March,
2023 (₹)		 31st March,
2022 (₹)
I. EQUITY AND LIABILITIES
1. Shareholder’s Funds
(a) Share Capital
(b) Reserves and Surplus (Surplus, i.e., Balance in Statement of Profit & Loss)		 2,50,000
1,83,000		 2,00,000
82,000
2. Non-Current Liabilities
Long-term Borrowings:
15% Debentures		 80,000 50,000
3. Current Liabilities
(a) Trade Payables
(b) Other Current Liabilities		 1,50,000
12,000		 1,10,000
20,000
Total 6,75,000 4,62,000
II. Assets
1. Non-Current Assets
(a) Property, Plant and Equipment and Intangible Assets:
– Property, Plant and Equipment
(b) Non-Current Investments		 2,74,000
68,000		 1,17,000
55,000
2. Current Assets
(a) Inventories
(b) Trade Receivables
Cash and Cash Equivalents		 2,06,000
32,000
95,000		 1,50,000
70,000
70,000
Total 6,75,000 4,62,000

Solution :