The net profit before taxes as per the profit and loss account, of Gaman Ltd is Rs 269244. With the given set of information, classify the given items as (operating / investing / financing), share the correct classification with logical reasoning And calculate the cash flow from operating activities.

Loss on sale of asset	95780
dividend income	26000
interest income	35000
finance cost paid on debentures	12000
gain on sale of investment	45000
Depreciation on fixed assets	85000
Amortisation Expenses	110000