From the following particulars, Determine Cash flows from Investing Activities.

Additional Information:

A plot of land had been purchased for investment purpose and was let out for commercial purpose and rent received ₹45000.

₹1,80,000 cash used

The correct answer is Option (3) → ₹1,80,000 cash used.

Machinery = Purchase (outflow) - Sold (inflow)
               = 350000 - 275000
               = ₹75000 outflow

Land & building = Purchase (outflow) - Sold (inflow)
                      = 450000 - 300000
                      = ₹150000 outflow

Rent received = ₹45000 (inflow)

Cash flow from investing activity = 75000 + 150000 - 45000
                                                = ₹180000 outflow.