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


Additional Informaton :
- Investments costing Rs 24,000 were sold during the year for Rs 25,500.
- Provision for Tax made during the year was Rs 27,000.
- 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.
- The Interim Dividend paid during the year amounted to Rs 1,20,000.
You are required to prepare Cash Flow Statement.
Solution :-

