The net income of Bumblebee Ltd. for the year ended March 31, 2021 was Rs. 4,89,000 Depreciation charged for the year was Rs 87,000 Income for the year was arrived at after adjusting for gain on sale of land Rs 1,05,000, loss on sale of equipment Rs 48,000 and writing off cost of equity issue Rs 25,000 The current assets and current liabilities of Bumblebee Ltd. as March 31, 2020 and 2021 are given here:

	31.03.20	31.03.21
	Rs.	Rs.
Stock	1,85,000	1,67,000
Receivable	1,42,000	1,45,000
Prepaid Expenses	12,000	8,000
Cash in hand and at bank	17,000	32,000
Payables	95,000	1,07,000
Expenses Outstanding	13,000	9,000
Bank Overdraft	60,000	80,000

Calculate cash from operating activities.