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8. Calculate "Cash flow from Operating Activities" from the following details. (2) \begin{tabular}{|l|l|l|} \hline Particulars & \( 31^{\text {st }} \) March 2020 & \( 31^{\text {st }} \) March 2019 \\ \hline Balance in Statement of Profit and Loss & 55,000 & 60,000 \\ \hline Trade Receivables & 25,000 & 31,000 \\ \hline Outstanding Rent & 12,000 & 21,000 \\ \hline Goodwill & 40,000 & 38,000 \\ \hline \end{tabular}

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