Calculate 'Cash Flows from Operating Activities' for the year ended 31st March, 2021 from the following Balance Sheet of Raman Ltd. as at 31st March,…

Calculate 'Cash Flows from Operating Activities' for the year ended 31st March, $\displaystyle 2021$ from the following Balance Sheet of Raman Ltd. as at 31st March, $\displaystyle 2021$ : Balance Sheet of Raman Ltd. as at 31st March, $\displaystyle 2021$ Note $\displaystyle 31.3.2021$ $\displaystyle 31.3.2020$ Particulars No. < < I Equity and Liabilities : $\displaystyle 7$ 1. Shareholders Funds (a) Share Capital $\displaystyle 7,50,000$ $\displaystyle 7,00,000$ (b) Reserves and Surplus $\displaystyle 1$ $\displaystyle 1,25,000$ $\displaystyle 55,000$ 2. Non-Current Liabilities Long-term Borrowings $\displaystyle 1,00,000$ $\displaystyle 62,500$ 3. Current Liabilities (a) Short-term Borrowings $\displaystyle 2$ $\displaystyle 6,000$ $\displaystyle 5,000$ (b) Trade Payables $\displaystyle 7,500$ $\displaystyle 41,500$ (c) Short-term Provisions $\displaystyle 3$ $\displaystyle 9,000$ $\displaystyle 5,500$ Total $\displaystyle 9,97,500$ $\displaystyle 8,69,500$ _ II Assets : 1. Non-Current Assets Fixed Assets (a) Tangible Assets $\displaystyle 4$ $\displaystyle 9,30,000$ $\displaystyle 8,05,000$ (b) Intangible Assets $\displaystyle 5$ $\displaystyle 25,000$ $\displaystyle 15,000$ 2. Current Assets (a) Current Investments $\displaystyle 4,000$ $\displaystyle 2,500$ (b) Inventories $\displaystyle 18,500$ $\displaystyle 29,500$ (c) Trade Receivables $\displaystyle 13,000$ $\displaystyle 11,500$ (d) Cash and Cash Equivalents $\displaystyle 7,000$ $\displaystyle 6,000$ Total $\displaystyle 9,97,500$ $\displaystyle 8,69,500$ Notes to Accounts : Note $\displaystyle 31.3.2021$ $\displaystyle 31.3.2020$ Particulars No. < < $\displaystyle 1$ Reserves and Surplus (Balance in Statement of Profit and Loss) $\displaystyle 1,25,000$ $\displaystyle 55,000$ $\displaystyle 2$ Short-term Borrowings Bank Overdraft $\displaystyle 6,000$ $\displaystyle 5,000$ $\displaystyle 3$ Short-term Provisions Provision for Tax $\displaystyle 9,000$ $\displaystyle 5,500$ $\displaystyle 4$ Tangible Assets Machinery $\displaystyle 10,00,000$ $\displaystyle 8,50,000$ Accumulated Depreciation $\displaystyle (70,000)$ $\displaystyle (45,000)$ $\displaystyle 9,30,000$ $\displaystyle 8,05,000$ $\displaystyle 5$ Intangible Assets Patents $\displaystyle 25,000$ $\displaystyle 15,000$ Additional Information : Tax paid during the year amounted to ₹ $\displaystyle 6$,500.