From the following particulars, calculate the Net Cash Flow from the Operating Activities of R Ltd for the year that ended on 31 March 2007:

Balance of Profit & Loss A/c:

As on 31 March 2007

3,98,000

As on 31 March 2006

2,72,000

Appropriation of Profit for the year 2006–07:

Transfer to General Reserve

24,000

Proposed Dividend

20,000

Expenses and losses for the year 2006–07:

Interest on Debentures

16,000

Depreciation on Fixed Assets

18,000

Wages & Salaries

37,000

Provision for Taxation

40,000

Goodwill written off

14,000

Loss on Sale of Machinery

12,000

Incomes and gains for the year 2006–07:

Profit on Sale of Furniture

13,000

Income from Investment

7,000

Expenses Paid during the year 2006–07:

Interest on Debentures

18,000

Wages & Salaries

39,000

Income Tax (of which Rs. 3,000 for Non-operating Income)

53,000

Balances of Current Assets and Current Liabilities were as follows:

As on 31 March 2006 (Rs.)

As on 31 March 2007 (Rs.)

Sundry Debtors

34,000

62,000

Sundry Creditors

31,000

48,000

Stock in Trade

47,000

43,000

Bills Receivable

9,000

7,000

Bills Payable

8,000

3,000

Cash & Bank

19,000

36,000

Accrued Income from Investment

3,000

4,000