Anand Ltd., arrived at a net income of Rs. 5,00,000 for the year ended March 31, 2014. Depreciation for the year was Rs. 2,00,000. There was a profit of Rs. 50,000 on assets sold which was transferred to Statement of Profit and Loss account. Trade Receivables. increased during the year Rs. 40,000 and Trade Payables also increased by Rs 60,000. Compute the cash flow from operation activities by the indirect approach.