From the following information, prepare Cash Flow Statement:

Particulars
Opening Cash and Bank Balances
Closing Cash and Bank Balances
Decrease in Inventories
Increase in Bills Payable
Sale of Fixed Assets
Repayment of Long-term Loan
Net Profit for the year
1,50,000
1,70,000
80,000
1,20,000
3,00,000
5,00,000
20,000

Solution :