If the net profit earned during the year is ₹100000 and the amount of bills receivables in the beginning and the end of the year is ₹20000 and ₹40000 respectively, then cash flow from operating activities will be:

₹80000

Net profit earned                                                   = 100000
Less: increase in Bills receivables (40000-20000) = 20000
Cash flow from operating activities                    = (100000-20000)
                                                                              = ₹80000