The following details are available from XY company, calculate Cash flow from Operating Activities:

LIABILITIES Share capital Debentures Reserve for doubtful debts Trade creditors Profit and Loss A/c 31st March 2020 Rs. 70,000 12,000 700 10,360 10,040 1,03,100 In addition, you are given: 31st March 2021 Rs. 74,000 6,000 800 11,840 10,560 1,03,200 Dividend paid total Rs.3,500. Land purchased for Rs.10,000.. ASSETS Cash Debtors Stock Land 31st March 2020 Rs. 9,000 14,900 49,200 20,000 Preliminary 10,000 expenses 1,03,100 31st March 2021 Rs. 7,800 17,700 42,700 30,000 5,000 1,03,200 Amount provided for amortization of preliminary expenses Rs.5,000. Debentures paid off Rs.6,000. LIABILITIES Share capital Debentures Reserve for doubtful debts Trade creditors Profit and Loss A/c 31st March 2020 Rs. 70,000 12,000 700 10,360 10,040 1,03,100 In addition, you are given: 31st March 2021 Rs. 74,000 6,000 800 11,840 10,560 1,03,200 Dividend paid total Rs.3,500. Land purchased for Rs.10,000.. ASSETS Cash Debtors Stock Land 31st March 2020 Rs. 9,000 14,900 49,200 20,000 Preliminary 10,000 expenses 1,03,100 31st March 2021 Rs. 7,800 17,700 42,700 30,000 5,000 1,03,200 Amount provided for amortization of preliminary expenses Rs.5,000. Debentures paid off Rs.6,000.