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}