Following is the Balance Sheet of Bharat Gas Ltd. as at 31.3.2023: Balance Sheet of Bharat Gas Ltd. as at 31.3.2023 Particulars Note 31.3.2023…

Following is the Balance Sheet of Bharat Gas Ltd. as at $\displaystyle 31.3.2023$ : Balance Sheet of Bharat Gas Ltd. as at $\displaystyle 31.3.2023$ Particulars Note $\displaystyle 31.3.2023$ $\displaystyle 31.3.2022$ No. c) c) I Equity and Liabilities : 1. Shareholders' funds (a) Share capital $\displaystyle 14,00,000$ $\displaystyle 10,00,000$ (b) Reserves and Surplus $\displaystyle 1$ $\displaystyle 5,00,000$ $\displaystyle 4,00,000$ 2. Non-current Liabilities Long term borrowings $\displaystyle 5,00,000$ $\displaystyle 1,40,000$ 3. Current liabilities (a) Trade payables $\displaystyle 1,00,000$ $\displaystyle 60,000$ (b) Short term provisions $\displaystyle 2$ $\displaystyle 80,000$ $\displaystyle 60,000$ Total $\displaystyle 25,80,000$ $\displaystyle 16,60,000$ II Assets : 1. Non-current Assets (a) Fixed Assets (Property, plant and equipment and intangible assets) (i) Tangible assets $\displaystyle 3$ $\displaystyle 16,00,000$ $\displaystyle 9,00,000$ (Property, plant and equipment) (ii) Intangible assets $\displaystyle 4$ $\displaystyle 1,40,000$ $\displaystyle 2,00,000$ 2. Current Assets (a) Inventories $\displaystyle 2,50,000$ $\displaystyle 2,00,000$ (b) Trade receivables $\displaystyle 5,00,000$ $\displaystyle 3,00,000$ (c) Cash and cash equivalents $\displaystyle 90,000$ $\displaystyle 60,000$ Total $\displaystyle 25,80,000$ $\displaystyle 16,60,000$ Notes to Accounts : Note Particulars $\displaystyle 31.3.2023$ $\displaystyle 31.3.2022$ No. c) c) 1. Reserves and Surplus : Balance in Statement of Profit and Loss $\displaystyle 5,00,000$ $\displaystyle 4,00,000$ $\displaystyle 5,00,000$ $\displaystyle 4,00,000$ 2. Short term provisions : Provision for Taxation $\displaystyle 80,000$ $\displaystyle 60,000$ $\displaystyle 80,000$ $\displaystyle 60,000$ 3. Tangible Assets : (Property, plant and equipment) Machinery $\displaystyle 18,50,000$ $\displaystyle 10,00,000$ Less : Accumulated Depreciation ($\displaystyle 2,50,000$) ($\displaystyle 1,00,000$) $\displaystyle 16,00,000$ $\displaystyle 9,00,000$ 4. Intangible Assets : Goodwill $\displaystyle 1,40,000$ $\displaystyle 2,00,000$ $\displaystyle 1,40,000$ $\displaystyle 2,00,000$ Adjustments : During the year a machine costing ₹ $\displaystyle 3,00,000$ on which accumulated depreciation was ₹ $\displaystyle 45,000$ was sold for ₹ $\displaystyle 1,35$,000. Calculate 'Cash flows from Operating Activities'.