From the flowing summarised Balance Sheets of a company calculate cash flow from Operating Activities.

Dr.

Liabilities

2007
Rs

2008
Rs

Assets

2007
Rs

2008
Rs

Creditors

20,000

25,000

Cash

20,000

30,000

Bills Payable

20,000

25,000

Investments

40,000

30,000

Other Current Liabilities

40,000

45,000

Stock

30,000

45,000

6% Debentures

60,000

80,000

Debtors

30,000

40,000

P&LA/c

90,000

1,10,000

Gross Block

1,10,000

1,40,000

2,30,000

2,85,000

2,30,000

2,85,000