Understanding the situation:
Opening Balance of Long-term Loans = Rs. 2,00,000
Closing Balance of Long-term Loans = Rs. 2,50,000
Loan Repaid during the year = Rs. 1,00,000
To find the new loan taken during the year, we use:
Opening Balance + New Loan Taken - Loan Repaid = Closing Balance
2,00,000 + New Loan Taken - 1,00,000 = 2,50,000
New Loan Taken = 2,50,000 - 2,00,000 + 1,00,000 = Rs. 1,50,000
Cash Flow from Financing Activities:
| Particulars | Amount (Rs.) |
|---|---|
| New Loan Taken (Inflow) | 1,50,000 |
| Less: Loan Repaid (Outflow) | (1,00,000) |
| Net Cash Inflow | 50,000 |
The net increase in loan balance of Rs. 50,000 reflects the combined effect of taking a new loan of Rs. 1,50,000 and repaying Rs. 1,00,000.
Correct Option: 1 (Rs. 50,000 Inflow)