Caselet-3 A. Net profit made by company during FY 1819 is INR 10,00,000/= Following expenses were charged in statement of P\&L: Depreciation: 50,000; Interest Expense: 1,00,000, and a loss on sale of fixed asset of INR 25,000 . Opening cash balance is INR 2,00,000 Calculate: 1. Closing cash balance, and 2. Net Cash flow from Operating Activities. B. ABC Ltd. has given you the following information. Calculate cash flow from Investing Activities on the basis of the given information: Cost of Machinery as on April 01, 2016: Rs. 50,000; cost of Machinery as on March 31, 2017: Rs. 60,000; Accumulated Depreciation on April 01, 2016: Rs. 25,000; Accumulated Depreciation on March 31, 2017: Rs. 15,000. During the year, a Machine costing Rs. 25,000 with Accumulated Depreciation of Rs. 15,000 was sold for Rs. 13,000. C. From the following information, calculate cash flows from financing activities: Long-term Loans on March 31, 2016: Rs. 2,00,000: Long-term Loans on March 31, 2017: Rs. 2,50,000. During the year, the company repaid a loan of Rs. 1,00,000. D. What would be the impact of increase in inventory by INR 10,000 on the cash flows from the Investing activities of a firm? (Increase/Decrease/No impact)