In the comparative balance sheet of ABC Ltd, the position of machinery account is given as under: Liabilities 2020 Accumulated Depreciation 2021 5,00,000 5,90,000 Machinery Assets on 2020 2021 28,40,000 29,10,000 machinery Additional Information: A part of the machinery of Rs 54,000 was sold for Rs 40,000. The accumulated depreciation on machinery sold was Rs 20,000. Prepare the Investing activities of Cash flow statement. [5]