From the following information, calculate the Net Cash Flow from the Operating Activities under indirect method for the year that ended on 31 March 2008:

Profit & Loss A/c for the year that ended on 31 March 2008

Particulars

Particulars

To Loss on Sale of Land

40,000

By Gross Profit

8,20,000

To Discount on Issue of Shares written off

10,000

By Interest on Investment

15,000

To Interest on debentures

18,000

By Dividend Received

18,000

To Depreciation

1,20,000

By Profit on Sale of Plant

20,000

To Goodwill written off

15,000

By Rent Received

12,000

To General Reserve

25,000

By Refund of Tax

8,000

To Tax Provision

30,000

By Insurance Claim Received for Earthquake

90,000

To Proposed Dividend

1,80,000

By Commission Receivable

35,000

To Interim Dividend

70,000

To Net Profit

5,10,000

10,18,000

10,18,000

Additional information:

Particulars

31 March 2007 (Rs.)

31 March 2008 (Rs.)

Debtors

25,000

1,00,000

Creditors

15,000

50,000

Stock

1,40,000

1,00,000

Provision for Tax

50,000

60,000

Accrued Commission

15,000

30,000

Outstanding Wages

20,000

25,000

Prepaid Expenses

18,000

20,000