Calculate Cash Flow from Operating Activities from the following details:

Particulars 31st March,
2023 (₹)
31st March,
2022 (₹)
Surplus, i.e., Balance in Statement of Profit & Loss
Trade Receivables
Provision for Depreciation
Inventories
Outstanding Rent
Goodwill
Prepaid Insurance
Trade Payables (Creditors)
80,000
25,000
40,000
80,000
12,000
30,000
1,000
13,000
60,000
31,000
30,000
60,000
21,000
38,000
2,000
19,000

Solution :