Aditi, initiated her start-up 'Fizz Ltd." in 2019. 'Fizz Ltd.' is an organic juice extracting unit. Its profits are increasing year-after-year…

Dr. Machinery Account Cr. Particulars Amount (₹) Particulars Amount (₹) To Balance b/d $\displaystyle 20,00,000$ By Accumulated Depreciation A/c $\displaystyle 20,000$ To Statement of P/L (gain) $\displaystyle 30,000$ By Bank A/c (sale) $\displaystyle 4,10,000$ To Bank A/c (purchase) $\displaystyle 12,00,000$ By Balance c/d $\displaystyle 28,00,000$ $\displaystyle 32,30,000$ $\displaystyle 32,30,000$ Dr. Accumulated Depreciation on Machinery Account Cr. Particulars Amount (₹) Particulars Amount (₹) To Machinery A/c $\displaystyle 20,000$ By Balance b/d $\displaystyle 60,000$ To Balance c/d $\displaystyle 90,000$ By Depreciation A/c $\displaystyle 50,000$ $\displaystyle 1,10,000$ $\displaystyle 1,10,000$ Cash Flow from Investing Activities Particulars Amount (₹) Purchase of Machinery ($\displaystyle 12,00,000$) Sale of Machinery $\displaystyle 4,10,000$ Net cash used in investing activities ($\displaystyle 7,90,000$) Cash Flow from Financing Activities Particulars Amount (₹) Redemption of $\displaystyle 11$% Debentures ($\displaystyle 20,00,000$) Premium on Redemption of $\displaystyle 11$% Debentures ($\displaystyle 2,00,000$) Interest Paid on $\displaystyle 11$% Debentures ($\displaystyle 5,50,000$) Issue of equity share capital $\displaystyle 30,00,000$ Dividend paid on Equity Shares ($\displaystyle 3,00,000$) Net cash used in financing activities $\displaystyle (50,000)$