14 :- Charles Ltd. Earned a profit of Rs 1,00,000 after charging depreciation of Rs 20,000 on assets and a transfer to General Reserve of Rs 30,000. Goodwill amortised was Rs 7,000 and gain on sale of machinery was Rs 3,000. Other information available is (changes in the value of Current Assets and Current Liabilities) : trade receivables showed an increase of Rs 3,000; trade payables an increase of Rs 6,000; Prepaid expenses an increase of Rs 200; and outstanding expenses a decrease of Rs 2,000.
Ascertain Cash Flow from Operating Activities.
15 :- From the following information, calculate Cash Flow from Operating Activities :
Additional Information:
(i) Preference shares were redeemed on 31st March, 2023 at a premium of 5%.
(ii) Dividend on equity shares was paid @8%.
(iii) Fresh issue of Equity shares was made on 1st April, 2022.