Illustration 2 The task give to you is to Calculate cash from the operating activities 131-Mar 2011 $ 2012 $ Profit and Loss Account 60,000 65,000 Debtors 85,000 48,000 Bills Receivable (B/R) 40,000 81,000 General Reserve 1,72,000 2,07,000 Wages outstanding 26,000 8,000 Salaries prepaid 8,000 10,000 Goodwill 70,000 60,000