Q$1.$ A Ltd$.$ Has incurred an immediate cost of Rs$\mathrm{.}80000$ towards market feasibility study to launch its commercial operations.

The Commercial operation require a plant capacity for which it is contemplating the acquisition of machinery at a cost of Rs$.800,000$ with installation cost of Rs$.40,000$ and cost towards

training of workers amounting to Rs$.60,000$ to put the machinery to use and advance payment of Rs$.55,000$ towards training of after sales service staff.The machinery is expected to work for next $5$ years with an expected salvage of Rs$.45,000.$ The expected profits before depreciation and taxes from these operations during $5$ year period are:

Rs$.250,000,$ Rs$.325,000,$ Rs$.375,000,$ Rs$\mathrm{.}300,000$ and Rs$.195,000.$ Assuming straight line method of depreciation and tax of $40\%.$

Calculate relevant cash Flow