Compute Cash Flow from Operating Activities from the following details:

$\backslash$table$[[$Particulars$,\backslash$table$[[31$ st March,$],[2023()]],\backslash$table$[[31$st March$],[2022()]]],[$Trade Receivables:,,$],[$Debtors CAdarr,$50,000,60,000],[$Bills Receivable $C{A}_{\text{d}\text{a}\text{r}\text{r}},23,000,25,000],[$Trade Payables:,,$],[$Creditors CL darr,$28,000,32,000],[$Bills Payable CLdarr,$22,000,35,000],[$Expenses Outstanding $CL,4,500,3,500],[$Accrued Income CA uarr,$9,000,8,000],[$Depreciation on Fixed Assets NO $+,5,000,4,000],[$Surplus$,$ i$.$e$.,$ Balance in Statement of Profit & Loss,$90,000,80,000]]$