Read the following hypothetical text and answer the given question on this basis:
Azad, inspired by Make-in-India mission initiated his start-up in the form of a company Azad Ltd along with six other promoters in 2016.
The company has been earning good revenue consistently. The financial position of Azad Ltd. as at 31st March, 2022 was as follows:
Balance Sheet of Azad Ltd. as at 31st March, 2022
|I Equity and Liabilities:|
|(a) Share Capital||19,00,000||17,00,000|
|(b) Reserves and Surplus||1||6,00,000||3,00,000|
|2. Non-Current Liabilities|
|3. Current Liabilities|
|II Assets :|
|1. Non-Current Assets|
|(a) Fixed Assets|
|(i) Tangible Assets||5||24,00,000||19,00,000|
|(ii) Intangible Assets||6||4,00,000||3,00,000|
|(b) Non-current Investments||1,00,000||2,00,000|
|2. Current Assets|
|(a) Current Investments||1,40,000||1,70,000|
|(c) Cash and Cash Equivalents||70,000||40,000|
Notes to Accounts:
|1||Reserves and Surplus (Surplus i.e., Balance in the Statement of Profit and Loss)||6,00,000||3,00,000|
|Provision for Tax||2,00,000||1,65,000|
(i) ₹1,00,000, 12% Debentures were issued on 1st April, 2021.
(ii) A piece of machinery costing ₹80,000 on which accumulated depreciation was ₹40,000, was sold at a gain of ₹10,000.
Calculate cash flows from Investing Activities and Financing Activities.