From the following you are required to calculate the Net Cash Flow from the operating activities by indirect method:

Particulars

31 March 2008 Rs.

31 March 2009 Rs.

Balance of Profit & Loss A/c

76,000

98,000

Debtors

72,000

51,000

Bills Receivable

17,000

53,000

General Reserve

1,20,000

1,60,000

Dividend Equalization Fund

62,000

87,000

Salary Outstanding

15,000

7,000

Wages Prepaid

6,000

10,000

Goodwill

75,000

60,000

Creditors

38,000

47,000