Compute the Net Cash Flow from the operating activities, from the following details, by indirect method:

Particulars

2008 Rs.

2009 Rs.

Profit & Loss A/c

1,50,000

1,40,000

Debtors

70,000

94,000

Outstanding Rent

18,000

34,000

Goodwill

20,000

10,000

Prepaid Insurance

14,000

9,000

Creditors

42,000

56,000

Preliminary Expenses

8,000

6,000