Accountancy 6 Marks Question

Following is the Balance Sheet of Meena Limited as at 31st March, 2023: Prepare Cash Flow Statement when Cash Flow from Financing Activities is ₹ 2,12,500.

Particulars	Note No.	31st March, 2023	31st March, 2022
		₹	₹
I. EQUITY AND LIABILITIES
1. Shareholders' Funds
(a) Share Capital		3,00,000	1,00,000
(b) Reserves and Surplus	1	25,000	1,20,000
2. Non-Current Liabilities
Long-term Borrowings	2	80,000	60,000
3. Current Liabilities
(a) Trade Payables		6,000	20,000
(b) Short-term Provisions		68,000	70,000
TOTAL		4,79,000	3,70,000
II. ASSETS
1. Non-Current Assets
(a) Property, Plant and Equipment and Intangible Assets
(i) Property, Plant and Equipment	4	3,36,000	1,92,000
2. Current Assets
(a) Inventories		67,000	60,000
(b) Trade Receivables		51,000	65,000
(c) Cash and Bank Balances		25,000	49,000
(d) Other Current Assets		-	4,000
TOTAL		4,79,000	3,70,000

Note to Accounts:
Particulars	31st March, 2023	31st March, 2022
	₹	₹
1. Reserves and Surplus
Surplus, i.e., Balance in Statement of Profit and Loss	25,000	1,20,000
2. Long-term Borrowings
10% Long-term Loan	80,000	60,000
3. Short-term Provisions
Provisions for Tax	68,000	70,000
4. Property, plant and equipment :
Machinery	3,84,000	2,15,000
Accumulated Depreciation	(48,000)	(23,000)
	3,36,000	1,92,000

Additional Information:
i. Additional loan was taken on 1st July, 2022,
ii. Tax of ₹ 53,000 was paid during the year
iii. Machinery of the book value of ₹ 80,000 (Accumulated Depreciation ₹ 20,000) was sold at a loss of ₹ 18,000.