From the following Balance Sheet of Rama Ltd. as at 31" March, 2025, calculate cash flows from Investing Activities and cash flows from Financing…

From the following Balance Sheet of Rama Ltd. as at $\displaystyle 31$" March, $\displaystyle 2025$, calculate cash flows from Investing Activities and cash flows from Financing Activities. Note $\displaystyle 31$-$\displaystyle 3$-$\displaystyle 2025$ $\displaystyle 31$-$\displaystyle 3$-$\displaystyle 2024$ Particulars No. ($\displaystyle 0$ ($\displaystyle 1$) I. Equity and Liabilities » » 1. Shareholders funds (a) Share Capital $\displaystyle 21,00,000$ $\displaystyle 10,00,000$ (b) Reserves and Surplus $\displaystyle 1$ $\displaystyle 1,30,000$ $\displaystyle 2,40,000$ 2. Non-current liabilities Long-term borrowings $\displaystyle 2$ $\displaystyle 2,50,000$ $\displaystyle 3,20,000$ 3. Current Liabilities (a) Short-term borrowings $\displaystyle 3$ $\displaystyle 90,000$ $\displaystyle 70,000$ (b) Trade Payables $\displaystyle 20,000$ $\displaystyle 60,000$ Total $\displaystyle 25,90,000$ $\displaystyle 16,90,000$ II. Assets : 1. Non-current Assets (a) Property, Plant and Equipment and Intangible Assets (i) Property Plant and $\displaystyle 4$ $\displaystyle 14,00,000$ $\displaystyle 9,00,000$ Equipment (ii) Intangible Assets $\displaystyle 5$ $\displaystyle 4,00,000$ $\displaystyle 2,40,000$ (b) Non-current Investments $\displaystyle 5,44,000$ $\displaystyle 3,40,000$ 2. Current Assets (a) Inventories $\displaystyle 1,45,000$ $\displaystyle 54,000$ (b) Trade Receivables $\displaystyle 62,000$ $\displaystyle 1,26,000$ (c) Cash and Cash Equivalents $\displaystyle 39,000$ $\displaystyle 30,000$ Total $\displaystyle 25,90,000$ $\displaystyle 16,90,000$ Notes to Accounts : Note Particulars $\displaystyle 31$-$\displaystyle 03$-$\displaystyle 2025$ $\displaystyle 31$-$\displaystyle 03$-$\displaystyle 2024$ No. R) R) 1. Reserves and Surplus 1.e. Balance in $\displaystyle 1,30,000$ $\displaystyle 2,40,000$ Statement of Profit and Loss 2. Long-term borrowings $\displaystyle 10$% Debentures $\displaystyle 2,50,000$ $\displaystyle 3,20,000$ 3. Short-term borrowings Bank overdraft $\displaystyle 90,000$ $\displaystyle 70,000$ 4. Property, Plant and Equipment Plant and Machinery $\displaystyle 15,20,000$ $\displaystyle 9,80,000$ Accumulated Depreciation ($\displaystyle 1,20,000$) $\displaystyle (80,000)$ $\displaystyle 14,00,000$ $\displaystyle 9,00,000$ 5. Intangible Assets : Goodwill $\displaystyle 4,00,000$ $\displaystyle 2,40,000$ Additional Information : (i) Depreciation amounting to ₹ $\displaystyle 80,000$ was charged on plant and machinery during the year. (ii) During the year a new machine costing ₹ $\displaystyle 8,00,000$ was purchased and an old machine was sold at a profit of ₹ $\displaystyle 8$,000. (iii) Interest paid on debentures amounted to ₹ $\displaystyle 32$,000. PART - B OPTION - II (Computerised Accounting)