From the information given in the following relating to Q Ltd, calculate cash flow from operating activities:

Operating Profit before Changes in Operating Assets

Rs. 76,000

Stock (Decrease)

Rs. 18,000

Debtors (Increase)

Rs. 14,000

Creditors (Decrease)

Rs. 22,000

Bills Payable (Increase)

Rs. 6,000

Outstanding Expenses (Decrease)

Rs. 4,000

Prepaid Expenses (Increase)

Rs. 5,000

Cash at Bank (Increase)

Rs. 37,000