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JUU Machinery sold) To balance c/d 1,20,000 charged on machinery during the current year) 1,45,000 1,45,000 Patents Account 960 Date Particulars Rs. Date Particulars Rs. 2,00,000 To Balance b/d To Profit on sale of patents A/C By Bank A/C 30,000 (B/F - Sale of Patents) 60,000 By Statement of Profit & Loss (Written off) By Balance c/d 1,20,000 10,000 2,10,000 2,10,000 3: From the following information, calculate the net cash flow from Financing Activities: 31.03.2014 31.03.2015 Rs. Rs. 16,00,000 Equity Share Capital 9% Debentures Proposed Dividend 10,00,000 1,50,000 3,00,000 1,00,000 3,50,000 Dividend Payable 10% Preference Share Capital 50,000 3,00,000 2,00,000 Additional Information 1. Interest paid on Debentures Rs.12,500. 2. During the year 2014-2015, company issued bonus shares to equity shareholders in the ratio of 2:1 by capitalizing reserve. 3. The interim dividend of Rs.75,000 has been paid during the year. 4.9% Debentures were redeemed as 5% premium