The following are the summarised balance sheets of Sound Ltd. as on March 31 for the two consecutive years 1 and 2:
Additional information (` in thousand):
(1) 15% Debentures of `300 was redeemed during year 2.
(2) Tax deducted at source on dividends received (included in provision for taxes) amounts to `15.
(3) A plant costing `500, having accumulated depreciation of `420 was sold for `80.
(4) During year 2, interim dividend of `760 was paid; final dividend paid was `800.
(5) All sales and purchases are made on credit basis.
You are required to prepare a cash flow statement as per AS-3 (revised).
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