11. Compute Cash Flow from Operating Activities from the following details: Aw w \begin{tabular}{|c|c|c|} \hline Particulars & \begin{tabular}{|c|} 31 st March, \\ 2023 () \\ \end{tabular} & \begin{tabular}{c} \begin{tabular}{c} 31 st March \\ 2022 () \end{tabular} \end{tabular} \\ \hline Trade Receivables: & & a \\ \hline Debtors (A & 50,000 & 60,000 \\ \hline Bills Receivable CA & 23,000 & 25,000 \\ \hline Trade Payables: & & \\ \hline Creditors CL & 28,000 & 32,000 \\ \hline Bills Payable CL & 22,000 & 35,000 \\ \hline Expenses Outstanding CC & 4,500 & 3,500 \\ \hline Accrued Income CA & 9,000 & 8,000 \\ \hline Depreciation on Fixed Assets NO + & 5,000 & 4,000 \\ \hline Surplus, i.e., Balance in Statement of Profit \& Loss & 90,000 & 80,000 \\ \hline \end{tabular}