Question
From the following information calculate cash flow from operating activities:
| Particulars | $31-3-2017 (Rs.)$ | $31-3-2016 (Rs.)$ |
| Profit and Loss A/c | $60,000$ | $25,000$ |
| General reserve | $45,000$ | $35,000$ |
| Taxation provision | $38,000$ | $48,000$ |
| Depreciation fund | $42,000$ | $32,000$ |
| Goodwill | $27,000$ | $38,000$ |
| Debtors | $49,000$ | $39,000$ |
| Creditors | $39,000$ | $29,000$ |
| Outstanding expenses | $12,000$ | $17,000$ |
| Prepaid expenses | $14,000$ | $10,000$ |
| $(i)$ Profit on sale of assets | $Rs. 15,000$ |
| $(ii)$ Loss on sale of furniture | $Rs. 8,000$ |
| $(iii)$ Income of rent | $Rs. 48,000$ |
| $(iv)$ Interest paid on debenture | $Rs. 32,000$ |
| $(v)$ Dividend payment | $Rs. 10,000$ |