53 :- From the following Balance Sheet of Samta Ltd. As at 31st March, 2025 prepare Cash Flow Statement

Additional Information :
(i) During the year, a piece of Machinery costing Rs 60,000 on which depreciation charged was Rs 20,000 was sold at 50% of its book value. Depreciation provided on tangible Assets Rs 60,000.
(ii) Income Tax Rs 45,000 was provided.
(iii) Additional Debentures were issued at par on 1st October, 2024 and Bank Loan was Repaid on the same date.
(iv) At the end of the year Preference shares were Redeemed at a premium of 5%.

Solution :-

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