Compute Cash Flow from Operating Activities from the following details:

$\backslash$table$[[$Particulars$,,\backslash$table$[[31$st March$],[()]]],[$Trade Receivables:,,$],[$Debtors CAdarr,$50,000,60,000],[$Bills Receivable CAdarr,$23,000,25,000],[$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,$90,000,80,000]]$