Compute Cash Flow from Operating Activities from the following information:

Particulars	₹
Net Profit after Provision for Tax and Payment of Dividend	2,15,000
Provision for Tax	45,000
Final Dividend paid during the year	50,000
Depreciation	25,000
Loss on Sale of Machinery	10,000
Patents Amortised	30,000
Gain on Sale of Land	70,000
Income Tax Refund	30,000

Cash Flow from Operating Activities
	Particulars	Amount (Rs)	Amount (Rs)
	Net Profit after Provision for Tax and Proposed Dividend		2,15,000
	Add: Provision for Tax		45,000
	Add: Proposed Dividend		50,000
	Profit Before Taxation		3,10,000
	Items to be Added:
	Depreciation	25,000
	Loss on Sale of Machinery	10,000
	Patents Amortised	30,000	65,000
			3,75,000
	Items to be Deducted:
	Income Tax Refund	(30,000)
	Gain on Sale of Land	(70,000)	(1,00,000)
	Operating Profit before Working Capital Changes		2,75,000
	Less: Net Tax Paid (45,000 – 30,000)		(15,000)
	Net Cash Flows from Operating Activities		2,60,000