51 :- Following is the summarised Balance Sheet of Phillips India Ltd. As at 31st March, 2025 :

Additional Informaton :

  1. Investments costing Rs 24,000 were sold during the year for Rs 25,500.
  2. Provision for Tax made during the year was Rs 27,000.
  3. During the year, a part of the Fixed Assets costing Rs 30,000 was sold for rS 36,000. The Profits were included in the statement of Profit and Loss.
  4. The Interim Dividend paid during the year amounted to Rs 1,20,000.

You are required to prepare Cash Flow Statement.

Solution :-

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