Read the following statements – Assertion (A) and Reason (R). Choose the correct alternative given below:
Assertion (A): World Trade Organization (WTO) is expected to establish the rule-based trading regime, to avoid unilaterally placed arbitrary restrictions by member nations.
Reason (R): It is imperative to enlarge world production and ensure optimum utilization of world resources along with environmental protection.
Assertion (A): The WTO promotes free and fair trade globally, ensuring that trade rules are transparent and consistent to prevent arbitrary trade barriers.
Reason (R): Enlarging world production and optimal resource utilization are aligned with the WTO's goals, including fostering sustainable development.
Linkage: Both statements are true, and Reason (R) explains the broader objectives of Assertion (A).
On 31st March, 2024 following is the Balance Sheet of Bhavik Limited :
Bhavik Ltd. 

Additional Information :
(i) During the year a piece of machinery costing Rs 8,00,000 accumulated depreciation thereon Rs 50,000 was sold for Rs 6,50,000
(ii) Debentures were redeemed on 31-03-2024.
Calculate:
(a) Cash flows from Investing Activities
(b) Cash flows from Financing Activities