Calculate the cash flow from operating activities form the following information.

Profit for the Year

Rs.50,000

Transfer to General Reserve

Rs.10,000

Depreciation Provided

Rs.20,000

Profit on Sale of Furniture

Rs.5,000

Loss on Sale of Furniture

Rs.10,000

Preliminary Exp. Written off

Rs.10,000

Particulars

31 March 2008

31 March 2009

Rs.

Rs.

Debtors

10,000

15,000

Bills Receivable

7,000

5,000

Stock

15,000

18,000

Prepaid Expenses

2,000

3,000

Creditors

20,000

18,000

Bills Payable

15,000

25,000

Outstanding Expenses

3,000

4,000