If net profit made during the year are ₹50000 and the bill receivables have decreased by ₹10000 during the year then the cash flow from operating activities will be:

₹40000 ₹60000 ₹30000 ₹20000

₹60000

Net profit made during the year are ₹50000 Add: decrease in Bills receivable ₹10000 Cash flow from operating activities = (50000+10000)                                                        = ₹60000