Question 3 (a) The following are the summarised Balance Sheets of Magenta Limited: Particulars 31st March, 2024 (₹ in Lakhs) 31st March, 2025 (₹ in Lakhs) Equity Share Capital 15.00 20.00 12% Redeemable Preference Shares 7.50 5.00 Profit & Loss A/c 1.50 2.40 General Reserve 4.10 6.00 Outstanding Expenses 1.00 0.80 Trade Payables 2.75 4.15 Provision for Tax 2.00 2.50 Total 33.85 40.85 Goodwill 5.75 4.50 Land & Building 10.00 9.00 Plant & Machinery 4.00 9.50 Inventories 4.85 4.35 Trade Receivable 8.00 12.60 Cash and Bank 0.50 0.40 Marketable Securities 0.75 0.50 Total 33.85 40.85 (i) Depreciation charged on Plant & Machinery and Land & Building during the year was ₹50,000 and ₹ 1,00,000 respectively. (ii) Income Tax of ₹ 1,75,000 was paid during the year. (iii) An Interim Dividend of ₹ 1,00,000 has been paid. You are required to prepare Cash Flow Statement from Operating Activities for 31st March 2025.