Cave Ltd. made a profit of ₹1,50,000 after charging deprecation of 30,000 on assets and a transfer to general reserve of ₹30,000. The Goodwill amortised was ₹9,000 and gain on sale of machinery was ₹5,000. Operating profit before working capital changes will be :

₹2,14,000

The correct answer is option (3) : ₹2,14,000

Net profit = ₹1,50,000
Add: depreciation of = ₹30,000
Add: transfer to General Reserve = ₹30,000
Add: Goodwill Amortised = ₹9,000
Less: Profit on sale of Asset =  ₹5,000
Operating profit before working capital changes = (150000 + 30000 + 30000 + 9000 -5000)                                                                                              
  = 2,14,000