A company purchased the following assets and paid through 1,00,000 fully paid equity shares of Rs. 10 at a premium of Rs. 2:
Building = Rs. 5,00,000
Machinery = Rs. 4,00,000
Stock in trade = Rs. 1,00,000
In the context of funds flow statement, this transaction will result in:

A. Funds in flow of Rs. 10,00,000

B. Funds in flow of Rs. 12,00,000

C. Funds in flow of Rs. 1,00,000

D. Funds in flow of Rs. 9,00,000

Answer: Option C