The following are the summarised balance sheets of Hypothetical Ltd. as at March 31 for the two consecutive years 1 and 2. Prepare CFS as per AS-3.  Additional information (` in thousand) (i) An...

The following are the summarised balance sheets of Hypothetical Ltd. as at March 31 for the two consecutive years 1 and 2. Prepare CFS as per AS-3.

 Additional information (` in thousand) (i) An amount of 250 was raised from the issue of share capital and a further 250 was raised from long-term borrowings. (ii) Interest expense was 400 of which 170 was paid during the period. 100 relating to interest expense of the prior period was also paid during the period. (iii) Dividends paid were 1,200. (iv) Tax deducted at source on dividends received (included in the tax expense of 300 for the year) amounted to 40. (v) During the period, the enterprise acquired fixed assets for 350. The payment was made in cash. (vi) Plant with original cost of 80 and accumulated depreciation of 60 was sold for 20. (vii) Foreign exchange loss of 40 represents the reduction in the carrying amount of a short-term investment in foreign-currency designated bonds arising out of a change in exchange rate between the date of acquisition of the investment and the balance sheet date. (viii) Sundry debtors and sundry creditors include amounts relating to credit sales and credit purchases