On Mar 31, 2008, Y Ltd. made a profit of Rs 1,25,000 after considering the following.
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| Depreciation on Billings | 25,000 |
| Depreciation on Plant and Machinery | 45,000 |
| Amortisation or Goodwill | 20,000 |
| Gain on Sale of Machinery | 10,000 |
| Current Assets and Current Liabilities |
| Apr 1, 2007 Rs | Mar 31, 2008 Rs | |
| Accounts Receivable | 35,000 | 45,000 |
| Stock in Hand | 75,000 | 69,000 |
| Cash in Hand | 18,000 | 30,000 |
| Accounts Payable | 30,000 | 32,000 |
| Expenses Payable | 10,000 | 5,000 |
| Bank Overdraft | 60,000 | 35,000 |
Ascertain cash flow from Operating Activities.
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