From the following particulars, calculate (A) Cash flows from Operating Activities; (B) Cash flows from Investing Activities and (C) Cash flows from Financing Activities: 31.3.2015 ($) 31.3.2014 Particulars Statement of Profit and Loss 35,000 30,000 Proposed Dividend 2,500 2,000 General Reserve 15,000 10,000 Provision for Taxation 8,000 7,000 Provision for Depreciation on Machinery 35,000 30,000 Outstanding Expenses 3,000 5,000 Share Capital 2,90,000 2,50,000 Goodwill 10,000 20,000 Investment (Long term) 3,00,000 2,00,000 Trade Receivables 35,000 40,000 Investment (Short-term) 18,000 15,000 Cash and cash equivalents 22,000 20,000 Additional Information :- A part of the machinery costing $12,000 having book value of $ 9,000 was sold for $ 12,000 during 2014-2015