From the following information, calculate the Net Cash Flow from the Operating Activities of P Ltd for the year that ended on 31 March 2007.

Profit & Loss A/c for the year that ended on 31 March 2007

To Opening Stock

43,000

By Sales:

To Purchases:

Cash

70,000

Cash

40,000

Credit

3,42,000

Credit

1,70,000

2,10,000

4,12,000

To Wages:

By Closing Stock

35,000

Paid

55,000

By Dividend from Investment

12,000

Outstanding

5,000

60,000

To Salaries:

Paid

25,000

Outstanding

2,000

27,000

To Rent Paid

5,000

To Depreciation on Assets

18,000

To Preliminary Expenses written off

10,000

To Provision for Taxation

43,000

To Net Profit for the year

43,000

459,000

4,59,000