Perpare Cash Flow Statement (as per AS-3(Revised) for the year ended 31st March, 2019 from the following Balance Sheet as at 31st March, 2019.

Additional Information :
During the year 2018-19:
(i) Buliding costig ₹ 75,000 was purchased.
(ii) An old builiding, the book value of which was ₹ 63,000, was sold at a loss of ₹ 5,000.
(iii) Tax provided during the year was ₹ 80,000.

Explanation