Name: Statement of Profit and Loss for the year ended on March 31, 2015 Note Particulars 1) Revenue from operations 1) Other Income 111) Total revenue (1+1) iv) Expenses Uni Figures for Current reporting period 2,20,000 2,20,000 Cost of materials consumed 1,20,000 30,000 Employees benefits expenses Depreciation Other expenses 20,000 Insurance Premium 8,000 Total expenses 1,78.000 42,000 v) Profit before tax (ll-tv) Less Income tax vi) Profit after tax (10,000) 32,000 Additional information: Particulars April 01. 2014 March 31, 2015 Rs Rs 33.000 Trade receivables 36,000 17.000 Trade payables 15,000 22,000 Inventory 27,000 2,000 3.000 Outstanding employees benefits expenses 5,000 5,500 Prepaid insurance 3,000 2,000 Income tax outstanding From the following information, calculate cash flow from operating activities using direct method