XYZ Ltd provides you with the following information for the year ending march 2022. Prepare a statement of cash flow from the operating ctivity.

Statement of income and expenditure for the year ending March 31st, 2021.

Particulars	Rs.	Rs.
Sales		698000
Cost of Goods Sold		520000
		1,78,000
Operating Expenses (including depreciation expense of Rs. 37000 )
Other Income/Expenses
Interest Expenses paid	23000
Interest Income Received	6000
Gain on sale of investment	12000
Loss on sale of plant	3000
Profit Before Tax		23000

Summary of statement of sources and application of funds

Particulars	2021	2020
Trade Receivables	47000	55000
Inventories	144000	110000
Cash	46000	15000
Prepaid Expenses	1000	5000
Trade Payables	50000	43000
Outstanding Liabilities	12000	9000