From the following particulars of Bharat Gas Limited, calculate Cash Flows from Investing Activities. Also, show the workings clearly preparing the ledger accounts: Balance Sheet of Bharat Gas Ltd. as on 31 Mar. 2016 and 31 Mar. 2017 Particulars Note No. Figures as the end of 2017 (Rs) Figures as at the end of reporting 2016 (Rs) II) Assets 1. Non-current Assets a) Fixed assets i) Tangible assets 1 12,40,000 10,20,000 ii) Intangible assets 2 4,60,000 3,80,000 b) Non-current investments 3 3,60,000 2,60,000 Notes 1 Tangible assets = Machinery 2 Intangible assets = Patents Notes Figures of current year Figures of previous year 1. Tangible Assets Machinery 12,40,000 10,20,000 2. Intangible Assets Goodwill 3,00,000 1,00,000 Patents 1,60,000 2,80,000 4,60,000 3,80,000 3. Non-current Investments 10% long term investments 1,60,000 60,000 Investment in land 1,00,000 1,00,000 Shares of Amartex Ltd. 1,00,000 1,00,000 3,60,000 2,60,000 Additional Information:(a) Patents were written-off to the extent of Rs. 40,000 and some Patents were sold at a profit of Rs. 20,000.(b) A Machine costing Rs. 1,40,000 (Depreciation provided thereon Rs. 60,000) was sold for Rs. 50,000. Depreciation charged during the year was Rs. 1,40,000.(c) On March 31, 2016, 10% Investments were purchased for Rs. 1,80,000 and some Investments were sold at a profit of Rs. 20,000. Interest on Investment was received on March 31, 2017.(d) Amartax Ltd. paid Dividend 10% on its shares.(e) A plot of Land had been purchased for investment purposes and let out for commercial use and rent received Rs. 30,000.