From the following particulars of Bharat Gas Limited, calculate cash flows from investing activities. Also show the workings clearly preparing the ledger accounts. Assets31−03−201531−03−2016Goodwill1,00,0003,00,000Patents2,80,0001,60,000Machinery10,20,00012,40,00010%Long term Investment60,0001,60,000Investment in Land1,00,0001,00,000Shares of Amartax Ltd.1,00,0001,00,000 Additional Information: 1. Patents were written off to the extent of Rs. 40,000 and some patents were sold at a profit of Rs. 20,000. 2. A Machine Cosing 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. 3. 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 Invsetment was received on March 31, 2016. 4. Amartax Ltd. Paid Dividend 10% on its shares. 5. A plot of land was purchased out of surplus fund for investment purposes and let out for commercial use and rent received Rs. 30,000.