Read the following hypothetical text and answer the given question on the basis of the same.
Sujata started a small enterprise under the “Skill India Scheme’, As the business grew, the revenue started increasing and she decided to form ‘Sujata Ltd.’ to achieve her objectives with 10 other like-minded persons.
The financial position of the company is given in its Balance Sheet as at 31.3.2022:
Balance Sheet of Sujata Ltd. as at 31st March, 2022
|I Equity and Liabilities:|
|(a) Equity Share Capital||20,00,000||17,00,000|
| (b) Reserves and Surplus
(Statement of Profit and Loss)
|2. Non-Current Liabilities|
|3. Current Liabilities|
|II Assets :|
|1. Non-Current Assets|
|(a) Fixed Assets|
|(i) Tangible Assets||8,00,000||9,00,000|
|(ii) Intangible Assets||5,00,000||2,00,000|
|(b) Non-current Investments||3,00,000||4,00,000|
|2. Current Assets|
|(b) Trae Receivables||1,50,000||1,25,000|
|(c) Cash and Cash Equivalents||5,00,000||2,00,000|
Depreciation of ₹1,00,000 was charged on Tangible Assets during the year.
On the basis of the above information prepare the Cash Flow Statement’ of Sujata Ltd.