Calculate net cash flows from Operating Activities from the following details.
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| Profits earned during the year 2008 | 50,000 |
| Transfer to General Reserve | 10,000 |
| Depreciation provided | 20,000 |
| Profit on Sale of Furniture | 5,000 |
| Loss on Sale of Machineries | 10,000 |
| Preliminary Expenses retain off | 10,000 |
| Particulars | 2007 Rs | 2009 Rs |
| Debtors | 10,000 | 15,000 |
| Bills Receivable | 7,000 | 5,000 |
| Stock | 15,000 | 18,000 |
| Prepaid Expenses | 2,000 | 3,000 |
| Bills Payable | 15,000 | 25,000 |
| Creditors | 20,000 | 18,000 |
| Outstanding Expenses | 3,000 | 4,000 |
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