From the following information, calculate Cash Flow from Operating Activities:(i) A piece of machinery costing Rs. 50,000 on which depreciation of Rs. 20,000 had been charged was sold for Rs. 10,000. Depreciation charged during the year was Rs. 18,000.(ii) Income Tax Rs. 23,000 was paid during the year.(iii) Dividend paid during the year was Rs. 36,000.

From the following information, calculate Cash Flow from Operating Act

1.	From the following information, calculate Cash Flow from Operating Activities:(i) A piece of machinery costing Rs. 50,000 on which depreciation of Rs. 20,000 had been charged was sold for Rs. 10,000. Depreciation charged during the year was Rs. 18,000.(ii) Income Tax Rs. 23,000 was paid during the year.(iii) Dividend paid during the year was Rs. 36,000.
Answer» Solution : WORKING Note: `{:("Calculation of Net Profit before TAX and Extraordinary Items: ",,"Rs"),("Surplus (i.e., Balance in the STATEMENT of Profit and LOSS as on 31st March, 2015)",,"71,000"),("Less: Surplus (i.e., Balance in the Statement of Profit and Loss as on 31st March, 2014)",,ul("89,000")),("Net Loss during the year",,("18,000")),("Add: Dividend Paid","36,000",),("Tax paid",ul("23,000"),ul("59,000")),("Net Profit before Tax and Extraordinary Items",,ulul("41,000")):}`

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