From the following particulars, calculate (A) Cash flows from Operating Activities; (B) Cash flows from Investing Activities and (C) Cash flows from Financing Activities: Particulars 31.3.2015 ($) 31.3.2014 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