Property, Plant and Equipement (Net) Closing Rs 31,75,000

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

Solution :-