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(Treatment of provision for doubtful debts): From the following calculate cash flow from operating activities BALANCE SHEET (An Extract) Particulars Note No. 31.3.2015 31.3.2014 $ $ 1. EQUITY AND LIABILITIES Shareholders' Funds 5,00,000 1,00,000 Reserve and Surplus 11. ASSETS Current Assets 65,000 40,000 Trade Receivables 2 Notes to Accounts 31.3.2013 $ Note No. 1: Reserve and Surplus Surplus i.e., Balance in Statement of Profit and Loss 5,00,000 5,00,000 Note No. 2: Trade Receivables Debtors 80,000 Less: Provision for Doubtful Debts 15,000 65,000 1 es 31.3.2012 $ 1,00,000 1,00,000 50,000 10,000 40,000