|31st March, 2013||31st March, 2014|
|Proposed Dividend||Rs. 20,000||Rs.15,000|
Equity Share Capital raised during the year Rs. 3,00,000;
10% bank loan repaid was Rs. 1,00,000;
Dividend received during the year was Rs. 20,000.
Find out the cash How from financing activities. (C.B.S.E. Sample Paper. 2017)
Cash = Proceeds from Equity share capital – Payment of Proposed Dividend
Cash = 3,00,000 – 20,000 = 2,80,000