Read the case given below and answer the questions given at the end.

CASE STUDY - 2
From the following information, prepare a cash flow statement of Crispin Ltd.

Additional Information:
a. Depreciation charged on fixed assets was Rs. 81,000.
b. An interim dividend of 15% was paid. Additional shares were issued on 31-03-14.
c. Preference shares were redeemed at a premium of 15%.
d. Fixed assets with a book value of Rs. 54,000 were sold at Rs. 33,750.