W Ltd has given you following information:ItemAmountMachinery (Opening Balance)$\text{Rs. }50,000$ Machinery (Closing Balance)$\text{Rs. }60,000$ Accumulated Depreciation (Opening Balance)$\text{Rs. }25,000$ Accumulated Depreciation (Closing Balance)$\text{Rs. }15,000$ During the year, a machine costing $\text{Rs. }25,000$ with accumulated depreciation of $\text{Rs. }15,000$ was sold for $\text{Rs. }13,000$. Calculate Net Cash Flow from Investing Activities.

To find the cash flow from investing activities, let's reconstruct the ledger accounts to see if any new machinery purchases occurred.1. Accumulated Depreciation Account:Opening Balance (Cr) $=25,000$ Less: Depreciation on sold machine transferred to Machinery A/c (Dr) $=15,000$ Balance left $=10,000$ Given Closing Balance $(\text{Dr})=15,000$ Therefore, Current Year Depreciation Provision (Balancing Figure, Cr) $=15,000-10,000=5,000$ 2. Machinery Account (at Cost):Opening Balance $=50,000$ Less: Cost of machinery sold $=(25,000)$ Remaining balance $=25,000$ Given Closing Balance $=60,000$ Therefore, Machinery Purchased during the year (Balancing Figure, Dr) $=60,000-25,000=\text{Rs. }35,000$ 3. Cash Flow calculation from Investing Activities:Cash Inflow from Sale of Machinery $=+13,000$ Cash Outflow on Purchase of Machinery $=-35,000$ Net Cash from Investing Activities $=13,000-35,000=-\text{Rs. }22,000$ (Outflow, denoted as $(22,000)$)