37 :- From the following information, calculate Cash Flow from Investing and Financing Activities :

During the year, a machine costing Rs 10,000 was sold at a loss of Rs 2,000. Depreciation on Machinery charged during the year amounted to Rs 6,000.
38 :- From the following information, calculate (a) Cash Flow from Investing Activities; and (b) Cash Flow from Financing Activities:

Additional Information :
(i) Depreciation charged on Plant and Machinery was Rs 50,000.
(ii) Plant and Machinery of book value Rs 60,000 was sold for Rs 40,000.
(iii) Land was sold at a gain of Rs 60,000.
(iv) Preference shares were redeemed on 31st March, 2025 at a premium of 5%.
(v) Dividend on Equity Shares and Preference Shares for the year ended 31st March, 2024 was Nil and for the year ended 31st March, 2025. Proposed Dividend on Equity Shares was 10%.
(vi) Fresh issue on Equity Shares was on 1st April, 2024.