73 Prepare Cash Flow from Investing Activities of M/s. Creative Furnishings Limited for the year ended31-3-2018. Particulars Plant acquired by the issue of 8% Debentures $ 1,56,000 Claim received for loss of plant in fire 49,600 Unsecured loans given to subsidiaries 4,85,000 Interest on loan received from subsidiary companies 82,500 Pre-acquisition dividend received on investment made 62,400 Debenture interest paid 1,16,000 Term loan repaid 4,25,000 Interest received on investment 68,000 (TDS of 8,200 was deducted on the above interest) Book value of plant sold (loss incurred 9,600) 84,000