Q.4. Distinguish among cash flows from operating. investing and financing activities. Provide examples of each type of activity as per AS 3. Show a proforma of statement of cash flows. (10) Q.5. Following are the summarized Balance sheets of Aco. Itd. As on 31s December 2011 and 2012 a) Dividend of Rs. 23.000 was paid. b) Assets of another company were purchased for a consideration of Rs, 50,000 payable in shares. Stock Rs. 20,000 and Machinery Rs, 25,000 were purchased. c) Machinery was purchased for Rs,8,000 d) Depreciation written off: Building Rs, 10,000 and Machinery Rs, 14,000. e) Income tax paid during the year R.s. 28.000. Provision of Rs, 33.000 was charged to P\&l. Aic