
Property, Plant and Equipment (Net): Closing ₹ 31,75,000, Opening ₹ 25,50,000. During the year, a machine costing ₹ 3,50,000 (Depreciation provided thereon ₹ 1,50,000) was sold for ₹ 1,25,000. Depreciation charged for the year was ₹ 3,50,000. A machine costing ₹ 75,000 was purchased by issue of equity shares of ₹ 10 each at a premium of 20%. Net profit before tax ₹ 2,50,000.
How will you disclose these items while preparing Cash Flow Statement?
Solution :

