Prepare a Cash Flow Statement from the following Balance Sheets of Arya Ltd.:



Notes to Accounts:



Additional Information:

1. Tax provided during the year is ₹17,000.
2. Depreciation charged on plant and Machinery during the year amounted to ₹1,20,000.
3. Non-current Investments costing ₹ 30,000 were sold for ₹ 40,000 during the year. Gain on sale of Investments was credited to Capital Reserve.
4. Additional Debentures were issued on 31.03.2023.

Solution

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