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From the following information , calculate the Cash from Operating Activities.

 

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Working Note : Calculation of Net Profit Before Tax :

Surplus i.e. Balance in Statement of Profit and Loss on 31st March, 2017 Rs 2,50,000
Less : Balance in Statement of Profit and Loss on 31st March, 2016 Rs 3,00,000
Rs 50,000

Cash Flow Statement

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