Aditi, initiated her start-up 'Fizz Ltd." in 2019. 'Fizz Ltd.' is an organic juice extracting unit. Its profits are increasing year-after-year because of the increasing awareness towards health. Following information has been extracted from the Balance Sheet of 'Fizz Ltd.' for the year ended 31st March, $\displaystyle 2022$ : $\displaystyle 315$* March, $\displaystyle 2022$ 31st March, $\displaystyle 2021$ c) (Q) Equity Share Capital $\displaystyle 90,00,000$ $\displaystyle 60,00,000$ $\displaystyle 11$% Debentures $\displaystyle 30,00,000$ $\displaystyle 50,00,000$ Machinery (at cost) $\displaystyle 28,00,000$ $\displaystyle 20,00,000$ Accumulated Depreciation on Machinery $\displaystyle 90,000$ $\displaystyle 60,000$ Additional Information : (i) During the year, a machine costing ₹ $\displaystyle 4,00,000$ was sold at a gain of ₹ $\displaystyle 30$,000. (ii) Depreciation charged on machinery during the year was ₹ $\displaystyle 50$,000. (iii) Interest paid on $\displaystyle 11$% debentures amounted to ₹ $\displaystyle 5,50$,000. (iv) Dividend of ₹ $\displaystyle 3,00,000$ was paid on equity shares. (v) Debentures were redeemed at a premium of $\displaystyle 10$% on 31st March, 2022. Calculate cash flows of 'Fizz Ltd.' from 'Investing Activities' and 'Financing Activities."

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 Amount (`) Particulars 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 Amount (`) Particulars 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 $\displaystyle (50,000)$ PART B OPTION – II (COMPUTERISED ACCOUNTING)