Q3. Calculate cash flow from operating activities from the following data:

• Profits made during the year SAR. 145,000 after considering the following items:

Amortization of Goodwill 3,000

Depreciation of Fixed Assets 17,000

Loss on Sale of Fixed Assets 2,500

Transfer to General Reserve 15,000

The following is the position of current assets and current liabilities:

Particulars	31.3.07	31.3.08
Creditors Debtors Prepaid Expenses Bills Payable	12,000 16,200 250 5,000	8,200 12,000 750 7,000