From the flowing summarised Balance Sheets of a company calculate cash flow from Operating Activities.
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| Liabilities | 2007 | 2008 | Assets | 2007 | 2008 |
| Creditors | 20,000 | 25,000 | Cash | 20,000 | 30,000 |
| Bills Payable | 20,000 | 25,000 | Investments | 40,000 | 30,000 |
| Other Current Liabilities | 40,000 | 45,000 | Stock | 30,000 | 45,000 |
| 6% Debentures | 60,000 | 80,000 | Debtors | 30,000 | 40,000 |
| P&LA/c | 90,000 | 1,10,000 | Gross Block | 1,10,000 | 1,40,000 |
| 2,30,000 | 2,85,000 | 2,30,000 | 2,85,000 |
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