From the following details, prepare statement showing cash flow from operating activities using direct method and indirect method:

From the following details, prepare cash flow statement and analyse it:

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Particulars To Opening stock To Purchase of goods In cash ■ On credit To Direct Expenses To Sales return To Gross Profit c/d Profit and Loss Account For the year ended March 31, 2010 Amount (*) 40,000 90,000 2,50,000 4,000 14,000 76,000 4,74,000 Particulars By Sales of goods In cash On credit By Purchase return By Closing Stock Amount (3) 3,00,000 1,00,000 6,000 68,000 4,74,000