Kindly find the solution
Dear Student,
| Particulars | Amount | Amount |
| A. Cash Flow from Operating Activities | ||
| Net profit as per statement of profit and loss | 3,00,000 | |
| (+) Prov for tax made | 30,000 | |
| Net profit before tax and extra ordinary items | 3,30,000 | |
| (+) Depreciation charged | 80,000 | |
| (+) Loss on sale | 8,000 | |
| Net profit before working capital changes | 4,18,000 | |
| (+) Increase in trade payables | 1,10,000 | |
| (-) Increase in Current Asset | (60,000) | |
| Net profit before tax | 4,68,000 | |
| (-) Tax paid | (30,000) | |
| Cash flow from operating activities | 4,38,000 | |
| B. Cash Flow From Investing Activities | ||
| Purchase of fixed Assets | (2,52,000) | |
| Sale of Fixed Assets | 97,000 | |
| Cash Used in Investing Activities | (1,55,000) |
| Date | Particulars | Amount | Date | Particulars | Amount |
| 2019 April1 |
To bal b/d |
|
2020 March 31 |
By Depreciation |
80,000 |
| By Loss on sale | 8,000 | ||||
| 2020 March 31 |
To Cash/Bank |
2,52,000 |
By Bank a/c(1,05,000-8,000) |
97,000 |
|
| By Bal c/d | 3,92,000 | ||||
| 5,77,000 | 5,77,000 |
Regards