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