(Cash flows from operating activities): Calculate Cash from Operating Activities from the following Income Statement of Mr. Joseph (A Proprietor) Debit. Trading And profit And loss Account Credit Particulars $ Particulars $ To Opening Stock Account 10,000 By Sales 3,00,000 To Purchases Account 2,10,000 By Closing Stock 12,000 To Salaries Account 20,000 To Profit 72,000 3,12,000 3,12,000