Q. The position of assets and liabilities of a company is as below: Items Prepaid expenses Previous year Current year Rs. 8,000 Rs. 6,000 Outstanding expenses 2,000 1,000 Bank overdraft 12.000 36,000 Bills receivable 200,000 180,000 Bills payable 50,000 40,000 Plant, net 100,000 50,000 Furniture 25.000 45,000 Investment 50,000 50,000 Debenture 120,000 80,000 Share capital 150,000 250,000 Cash and bank balance 88.000 233,000 Additional Information i. Net income (after dividend and tax) Rs. 20,400 ii. Dividend paid Rs. 12,000 iii. Tax paid Rs. 21,600 iv. Loss on sale of plant (book value Rs. 26,000) Rs. 3,000 v. Depreciation on plant Rs. 24,000 Required: Cash flow statement by using indirect method.​