A part of fixed Assets costing $\text{Rs. }2,00,000$ (Book value $\text{Rs. }1,50,000$) was sold at a gain of $\text{Rs. }10,000$. How will this transaction affect the cash flow statement?

1. A
   Inflow $\text{Rs. }1,60,000$ in Investing Activities and Add $\text{Rs. }10,000$ in Operating Activities
2. B
   Inflow $\text{Rs. }1,60,000$ in Investing Activities and Less $\text{Rs. }10,000$ in Operating Activities
3. C
   Inflow $\text{Rs. }2,10,000$ in Investing Activities and Add $\text{Rs. }10,000$ in Operating Activities
4. D
   Inflow $\text{Rs. }2,10,000$ in Investing Activities and Less $\text{Rs. }10,000$ in Operating Activities