Calculate Cash Flow from operating activities from the following information:

Profit & Loss Account 31st March 2008 Rs. Rs.

To Cost of goods sold 15,53,000 By Sales 22,00,000 To Salary 60,000 By Interest Received 10,000 To Rent 48,000 To Selling Expenses 85,000 To Depreciation 1,20,000 To Loss on sale of fixed assets 40,000 To Goodwill written off 15,000 To Tax paid 54,000 To Net Profit 2,35,000 _________ 22,10,000 22,10,000 31st March 31st March 2007 2008 Rs. Rs.
Debtors 2,60,000 3,12,000 Creditors 1,16,000 1,00,000 Stock 1,50,000 2,33,000 Outstanding Salary 3,000 4,000 [Ans.: Net Cash from operating activities Rs. 2,50,000]