the goodwill written off rs 7 000 and the gain on sale of the machineries was rs 3 0 609275

X Ltd made a profit of Rs 1,20,000 after charging of depreciation of Rs 20,000 on assets and a transfer to General Reserve of Rs 30,000. The goodwill written off Rs 7,000 and the gain on sale of the machineries was Rs 3,000. Changes in the value of current assets and current liabilities at the end of the year: Debtors showed an increase of Rs 6,000; creditors an increase of Rs 10,000; prepaid expenses an increase of Rs 200; bills receivable a decrease of Rs 3,000; bills payable a decrease of Rs 4,000 and outstanding expenses a decrease of Rs 2,000. Ascertain cash flow from operating activities.