Following information is related to ABC Ltd.: STATEMMENT OF PROFIT AND LOSS for the year ended 31st March, 2019 Particulars ulars Note No. (₹) I. Revenue from Operations (Net Sales) 30,00,000 II. Other Income 1 45,000 III. Total Revenue (I + II) 30,45,000 IV. Expenses; (a) Purchases of Stock-in-Trade 23,03,000 (b) Change in Inventories of Stock-in-Trade 2 (16,000) (c) Depreciation and Amortisation Expenses 1,85,000 (d) Other Expenses 3 3,29,000 Total Expenses 28,01,000 V. Profit before Tax (III − IV) 2,44,000 VI. Less: Provision for Tax 64,000 VII. Profit after Tax (V – VI) 1,80,000 Notes to Accounts Particulars ₹ 1. Other Income (a) Dividend Received 5,000 (b) Gain (Profit) on Sale of Plant 40,000 45,000 2. Change in Inventories of Stock-in-Trade Opening Inventories 2,84,000 Less: Closing Inventories 3,00,000 (16,000) 3. Other Expenses (a) Office Expenses 58,000 (b) Selling Expenses 2,35,000 (c) Loss on Sale of Assets 36,000 3,29,000 Other Information: Balance as on 31st March, 2019 (₹) Balance as on 31st March, 2018 (₹) Trade Payables 2,78,000 2,50,000 Trade Receivables 4,52,000 4,15,000 Inventories 3,00,000 2,84,000 Office Expenses Outstanding ... 5,000 Selling Expenses Outstanding 25,000 22,000 Calculate Cash Flow from Operating Activities.