From the following information, calculate the Net Cash Flow from the investing activities:

Particulars

Opening Rs.

Closing Rs.

Plant & Machinery (at cost)

6,00,000

7,40,000

Accumulated Depreciation on above

1,40,000

2,00,000

Patents

1,40,000

80,000

Additional Information:

  1. During the year, a machine costing Rs. 60,000 with an accumulated depreciation of Rs. 32,000 was sold for Rs. 25,000.
  2. Patents were written off to the extent of Rs. 20,000 and some patents were sold at a profit of Rs. 30,000.