Calculate Cash Flow from Operating Activities from the following information. Particular 31st March 2017 (Rs) Net Profit (Difference between Closing and Opening Balance of Surplus, i.e., Balance in Statement of Profit and Loss) 8,00,000 Final Dividend paid in the year 1,10,000 Compensation for Natural Disaster credited to Statement of Profit and Loss 75,000 Depreciation 1,50,000 Loss on Sale of Investment 30,000 Gain (Profit) on Sale of Land 90,000 Provision for Tax 1,10,000 Dividend Received 20,000 Decrease in Current Assets (Other than Cash and Cash Equivalents) 40,000 Increase in Current Liablilities 70,000 Decrease in Current Liabilities 10,000 Increase in Current Assets (Other than Cash and Cash Equivalents) 60,000 Income Tax Refund 10,000 Income Tax Paid 1,20,000