30 :- From the following information, calculate Cash Flow from Operating Activities and Investing Activities :

Additional Information:
- Depreciation of Rs 80,000 was provided amd a machine costing Rs 1,05,000 (Depreciation Provided thereon Rs 65,000) was sold at a loss of Rs 8,000.
- Tax paid during the year Rs 30,000.
31 :- From the following information, calculate Cash Flow from Operating Activities and Investing Activities:

Additional Information
1. A machine having book value of Rs 1,00,000 (Depreciation provided thereon Rs 1,62,500) was sold at a loss of Rs 20,000.
- Tax paid during the year Rs 75,000.