If net profit made during the year are ₹50,000 and the bill receivables have decreased by ₹10,000 during the year then the cash flow from operating activities will be:

₹60,000

The correct answer is option 2- ₹60,000.

Net profit made during the year = ₹50,000
Add: decrease in Bills receivable = ₹10,000
Cash flow from operating activities = (50,000 + 10,000)
                                                       = ₹60,000