Y Ltd. made a net profit of Rs 15,000 for the year ending on Mar 31, 2009 after taking the following into consideration.

Rs

Depreciation on Plant and Machinery

15,000

Depreciation on Buildings

45,000

Amortisation of Goodwill

20,000

Loss on Sale of Machinery

5,000

Current Assets and Current Liabilities at the beginning and at the end of the year.

Particulars

Apr 1, 2008 Rs

Mar 31, 2009 Rs

Accounts Receivables

35,000

40,000

Stock in Hand

55,000

42,000

Cash in Hand

12,000

2,000

Expense Due

6,000

8,000

Accounts Payable

60,000

53,000

Calculate cash flow from Operating Activities.