(2.000) (3.000) (2.000) (1.000) Expenses Less Increase in Current Assets Debtors Inventories Short-term Investments Accrued Income Less: Decrease in Current Liabilities Income received in advance Net Cash from Operations (1.000) (9.000) 7.700 n32 From the following Particulars of Bharat Gas Limited, calculate Cash Flows from Investing Activities. Also show the workings clearly preparing the ledger accounts: Balance Sheet of Bharat Gas Limited as on 2006 2007 2006 2007 Amount Amount Amount Amount Liabilities RS Rs RS RS Goodwill 1.00,000 3.00.000 Patents 2.80,000 1,60,000 Machinery 10,20,000 12,40,000 60.000 1,600 10% Long-term Investment Investment in Land Shares of Amartax Lid. 1.00,000 1,00,000 1.00,000 1,00,000 Additional Information: (a) Patents were written off to the extent of Rs 40,000 and some Patents were sold at a profit of Rs 20,000 (b) A Machine costing Rs 1,40,000 (Depreciation provided thereon Rs 60,000) was sold for Rs 50,000. Depreciation charged during the year was Rs 1,40,000. (e) On March 31, 2007, 10% Investments were purchased for Rs 1,80,000 and some Investments were sold at a profit of Rs 20,000. Interest on Investment was received on March 31, 2007. (d) Amartax Ltd. paid Dividend @ 10% on its shares. (e) A plot of Land had been purchased for investment purposes and let out for commercial tise and rent received Rs 30,000