How much change in goodwill is shown in investing activity of the cash flow statement? PARTICULARS AT THE BEGINNING OF THE YEAR (₹) AT THE END OF THE YEAR (₹) Plant (cost) 300000 320000 Accumulated depreciation 90000 100000 Patents 260000 140000 Goodwill 80000 100000

₹40000 ₹20000 ₹30000 ₹25000

₹20000

Change in goodwill= 100000-80000=₹20000