Particulars To Balance b/t Amount () 40.000 To Profit & Loss A/C-profit on sale of patents Amount () Particulars 2,80,000 By Profit & Loss A/C - Written off 20,000 By Bank- Sale proceeds of patents (Bal.fig) By Balance clt 3,00,000 1,00,000 1,60,000 3,00,000 042 Illustration 86: From the following particulars, calculate the cash flow from investing Activities of Miser Ltd. for the year 2013: Particulars Purchased 1,80,000 2,00,000 4,40,000 Sold 1,00,000 Investments Goodwill Machinery Patents 1,50,000 1,00,000 Interest received on debentures held as investments - 16,000. Dividend received on shares held as investments - 320,000. A plot of land was purchased out of surplus funds for investment purchases and was let out for commercial use and the rent received was 80,000