X Ltd. made a profit of Rs.1,00,000 after charging depreciation of Rs.20,000 on assets and a transfer to general reserve of Rs.30,000. The goodwill written off was Rs.7,000 and the gain on sale of machineries was Rs.3,000. The other information available: charges in the value of current assets and current liabilities. At the end of the year debtors show an increase of Rs.6,000; creditors an increase of Rs.10,000. Prepaid expenses and increase of Rs.200; bills receivable a decrease of Rs.3,000; bills payable at decrease of Rs.4,000; and outstanding expenses a decrease of Rs.2,000. Ascertain cash flow from operating activities.
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