How would you deal with the following items while calculating the cash flow from operating activities from the given figure of net profit earned during a year:

  1. Increase in creditors for goods.
  2. Increase in creditors for furniture.
  3. Decrease in debtors for goods.
  4. Increase in Stock in Trade.
  5. Decrease in Bills Payable.
  6. Decrease in Bills Receivable.
  7. Increase in Outstanding Expenses.
  8. Increase in Prepaid Expenses.
  9. Issue of Preference Shares.
  10. Redemption of Debentures.
  11. Increase in Cash Balance.
  12. Decrease in Short-term Investment.
  13. Purchase of Machinery.
  14. Payment of Dividend.
  15. Receipt of Interest on Investment.