Following is the balance sheet of Kuber Limited for the year ended 31 March, 20X2 20 X2 20 X1 ASSETS Non-current assets Property, plant and…

Following is the balance sheet of Kuber Limited for the year ended 31 March, 20X2 20 X2 20 X1 ASSETS Non-current assets Property, plant and equipment 13,000 12,500 Intangible assets 50 30 Other financial assets 145 170 Deferred Tax Asset (net) 855 750 Other non-current assets 800 770 Total non-current assets 14,850 14,220 Current assets Financial assets Investments 2,300 2,500 Cash and cash equivalents 220 460 Other current assets 195 85 Total current assets 2,715 3,045 Total assets 17,565 17,265 EQUITY AND LIABILITIES Equity Equity share capital 300 300 Other equity 12,000 8,000 Total equity 12,300 8,300 Liabilities Non-current liabilities Financial liabilities Long-term borrowings 2,000 5,000 Other non-current liabilities 2,740 3,615 Total non-current liabilities 4,740 8,615 Current liabilities Financial liabilities Trade payables 150 90 Bank overdraft 75 60 Other current liabilities 300 200 Total current liabilities 525 350 Total liabilities 5,265 8,965 Total equity and liabilities 17,565 17,265 Additional Information: (1) Profit after tax for the year ended March 31, 20X2 -4,450 lacs (2) Interim dividend paid during the year -450 lacs (3) Depreciation and amortisation charged in the statement of profit and loss during the current year are as under (a) Property, Plant and Equipment - 500 lacs (b) Intangible Assets - 20 lacs (4) During the year ended March 31, 20X2 two machineries were sold for 70lacs. The carrying amount of these machineries as on March 31, 20X2 is 60lacs. (5) Income taxes paid during the year 105 lacs (6) Other non-current / current assets and liabilities are related to operations of Kuber Ltd. and do not contain any element of financing and investing activities. Using the above information of Kuber Limited, construct a statement of cash flows under indirect method.