From the following information, calculate the Net Cash Flow from operating activities:

Cash Sales

2,40,000

Credit Sales

4,60,000

Opening Debtors’ Balance

70,000

Closing Debtors’ Balance

90,000

Cash Purchases

1,40,000

Credit Purchases

2,10,000

Opening Creditors’ Balance

50,000

Closing Creditors’ Balance

60,000

Sales Return

20,000

Bad Debt

15,000

Discount Allowed

25,000

Return Outward

30,000

Discount Received

20,000

Wages & Salaries Paid

80,000

Wages & Salaries Outstanding

20,000

Overhead Charges Paid

60,000

Depreciation

45,000

Interest on Investment Received

27,000

Interest on Debentures Paid

30,000

Income Tax Provided

60,000

Income Tax Paid (of which Rs. 45,000 was paid for Operating Income and the balance for Investing Income)

50,000