ascertain the net cash flow from the operating activities 617962

X Ltd made a profit of Rs. 1,20,000 after charging a depreciation of Rs. 20,000 on assets and a transfer to general reserve of Rs. 30,000. The goodwill written off was Rs. 7,000 and the gain on sale of machinery was Rs. 3,000. The other information available to you is (changes in the value of Current Assets and Current Liabilities) at the end of the year. Debtors showed an increase of Rs. 6,000, Creditors an increase of Rs. 10,000, Prepaid Expenses an increase of Rs. 200, Bills Receivable a decrease of Rs. 3,000, Bills Payable a decrease of Rs. 4,000 and Outstanding Expenses a decrease of Rs. 2,000. Ascertain the Net Cash Flow from the Operating Activities.