Extracted text: B. The following is the summarized balance sheet of M Ltd. LIABILITIES 2018 2019 Equity Share Capital 4,00,000 4,80,000 Debentures 1,00,000 Securities Premium 20,000 General Reserve 60,000 1,00,000 Profit & Loss A/C 96,000 1,36,000 Sundry Creditors 2,60,000 3,00,000 Proposed Dividend 40,000 48,000 Provision for Depreciation Plant & Machinery 2,80,000 3,00,000 Furniture 12,000 8,000 12,48,000 13,92,000 ASSETS Land & Building 2,10,000 3,00,000 Plant & Machinery (Cost) 5,80,000 6,40,000 Furniture (Cost) 18,000 20,000 Inventories 2,60,000 2,10,000 Sundry Debtors 1,50,000 1,70,000 Cash 30,000 52,000 12,48,000 13,92,000 ADDITIONAL INFORMATION: 1. Furniture which cost Rs. 10,000, written down value Rs. 2,000 was sold during the year 2019 for Rs. 4,000. 2. Plant and Machinery which cost Rs. 40,000 and in respect of which Rs. 26,000 had been written off as depreciation was sold during the year for Rs. 6,000. 3. The dividend of 2018 was paid during 2019. You are required to prepare Cash Flow Statement.