Following is the Balance Sheet of X Ltd. as at 31stMarch, 2018 :

Additional Information :

(i)<1,00,000, 12% Debentures were issued on 1April, 2017.

(ii)During the year, a piece of machinery costing <80,000 on which accumulated depreciation was <40,000 was sold at a gain of <10,000.

Prepare a Cash Flow Statement