Kavita is the C.E.O of ABC Ltd. Which deals in the manufacturing of toys. It earned 2,00,000 net profit for the year 2021-22. They transferred 20,000 to General Reserve. Kavita is concerned about the Cash Position of the company. She enquired with the different departments of the company about their cash positions. It was acknowledged that the company has received 85,000 cash from its manufacturing activities. There was a sale of an old machine for Rs 1,00,000 (Book Value -1,20,000). The Preference shares were redeemed for Rs 2,00,000. Interest Received on Investment and Interest paid on Debentures were 10,000 and 20,000 respectively.

Calculate Cash Flow from Investing Activities.

₹1,10,000 Inflow

Cash flow from Investing Activities -
Sale of Machinery - 1,00,000
Add: Interest Received on Investment- 10,000
Cash Inflow - 1,10,000