From the following summarized balance sheets of a company calculate cash flow from operating activities.

Liabilities

2010
Rs.

201 1
Rs.

Assets

2010
Rs.

2011
Rs.

Creditors

20,000

25,000

Cash

20,000

30,000

Bills Payable

20,000

25,000

Investments

40,000

30,000

Other Current Liabilities

40,000

45,000

Stock

30,000

45,000

6% Debentures

60,000

80,000

Debtors

30,000

40,000

Profit and Loss A/c

90,000

1,10,000

Gross Block

1,00,000

1,40,000

2,30,000

2,85,000

2,30,000

2,85,000