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Following information is available in respect of Hardin Demand Ltd. Prepare Cash flow statement As per AS-3 . (10 Marks)
Net profit for the year 550000 Depreciation 100000 Loss on sale of machinery 50000 Decrease in stock 60000 Increase in creditors 70000 Repayment of short term loan 100000 Purchase of building 500000 Sale of machinery 150000 Interest received 26000 Loan taken for five year period 845000 Interest paid 45000

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