Can u ans this

Dear student,

                             Cash flow statement of Nova.ltd

Particulars	Amount	Amount
Purchase of machinery	(2,50,000)
Purchase of goodwill	(50,000)
Sale of machinery	12,000
Sale of land	30,000
Cash used in investing activities		(2,58,000)

Working notes:
                                Machinery  a/c

Particulars	Amount	Particulars	Amount
Balance b/d	3,00,000	Bank a/c	12,000
Bank a/c (b/f)(purchases)	2,50,000	Accumulated depreciation a/c	35,000
		Profit & loss a/c ( loss on sale)	3000
		Balance c/d	5,00,000
	5,50,000		5,50,000

               Accumulated depreciation a/c

Particulars	Amount	Particulars	Amount
Machinery	35,000	Balance b/d	80,000
Balance c/d	1,00,000	Profit & loss (depreciation - b/f)	55,000
	1,35,000		1,35,000

(ii) From the provided details operating activities is calculated as it is not specified in question what is to be found out.

Cash flow statement (Jova .ltd)

Cash flow from operating activities	Amount	Amount
Net profit before tax		2,72,500
Adjustment for non cash and non operating activities
Add: depreciation	20,000
goodwill written off	9000
loss on sale of furniture	2000
Operating profit before working capital changes		3,03,500
Add: decrease in inventory	4000
less decrease in advance income	(8000)
		(4000)
Net cash generated from operating activities		2,99,500

Working note:
Calculation of net profit before tax:
Net profit = 2,50,000
Add transfer to general reserve = 22,500
net profit before tax = 2,72,500

Regards