Following is the Balance Sheet of Bharat Gas Ltd. as at 31.3.2023:
% Table for Balance Sheet
\[
\begin{array}{|c|c|c|c|}
Particulars & Note No. & 31.03.2023 (\( \text{\rupee} \)) & 31.03.2022 (\( \text{\rupee} \))
\multicolumn{4}{|c|}{I. Equity and Liabilities}
\text{Shareholders' Funds} & & &
\quad (a) \, \text{Share Capital} & & 14,00,000 & 10,00,000
\quad (b) \, \text{Reserves and Surplus} & 1 & 5,00,000 & 4,00,000
\text{Non-Current Liabilities} & & &
\quad \text{Long Term Borrowings} & & 5,00,000 & 4,00,000
\text{Current Liabilities} & & &
\quad (a) \, \text{Trade Payables} & & 1,00,000 & 60,000
\quad (b) \, \text{Short Term Provisions} & 2 & 80,000 & 60,000
Total & & 25,80,000 & 16,60,000
\multicolumn{4}{|c|}{II. Assets}
\text{Non-Current Assets} & & &
\quad (a) \, \text{Tangible Assets} & 3 & 16,00,000 & 9,00,000
\quad (b) \, \text{Intangible Assets} & 4 & 1,40,000 & 2,00,000
\text{Current Assets} & & &
\quad (a) \, \text{Inventories} & & 2,50,000 & 2,00,000
\quad (b) \, \text{Trade Receivables} & & 5,00,000 & 3,00,000
\quad (c) \, \text{Cash and Cash Equivalents} & & 90,000 & 60,000
Total & & 25,80,000 & 16,60,000
\end{array}
\]
% Notes to Accounts
Notes to Accounts:
\[
\begin{array}{|c|l|c|c|}
Note No. & Particulars & 31.03.2023 (\( \text{\rupee} \)) & 31.03.2022 (\( \text{\rupee} \))
1 & \text{Reserves and Surplus:} & &
& \quad \text{Balance in Statement of Profit and Loss} & 5,00,000 & 4,00,000
2 & \text{Short Term Provisions:} & &
& \quad \text{Provision for Taxation} & 80,000 & 60,000
3 & \text{Tangible Assets:} & &
& \quad \text{Machinery (Gross)} & 18,50,000 & 10,00,000
& \quad \text{Less: Accumulated Depreciation} & 16,00,000 & 9,00,000
4 & \text{Intangible Assets:} & &
& \quad \text{Goodwill} & 1,40,000 & 2,00,000
\end{array}
\]
% Adjustments
Adjustments:
During the year, a machine costing \( \text{\rupee} 3,00,000 \), on which accumulated depreciation was \( \text{\rupee} 45,000 \), was sold for \( \text{\rupee} 1,35,000 \). Calculate ‘Cash Flows from Operating Activities’.