Calculate cash flow from Operating Activities from the following information.

Particulars

2007 Rs

2008 Rs

Stock

60,000

50,000

Debtors

25,000

23,000

Creditors

32,000

28,000

Expenses Outstanding

3,500

4,500

Bills Payable

35,000

22,000

Accrued Income

8,000

9,000

P and L A/c

80,000

90,000