Calculate cash flows from operating activities from the following information.

Working Notes:
1. Other Income = Profit on Sale of Machinery (Rs 2,000 ) +
Income Tax Refund (Rs 3,000)
= Rs 5,00
2. Depreciation and Amortisation Expenses = Depreciation (Rs 5,000) + Goodwill Amortised (Rs 2,000)
Other Expenses = Rent (Rs 10,000) + Loss on Sale of Equipment (Rs 3,000) + Provision for Taxation (Rs 8,000) ltbrge = Rs 21,000
Additional Information: