Read the following information to answer.
On the basis of case study given below, answer the question which follows:
"Mikku on alumni of IIT Delhi initiated his start-up "Gajanan Lid.," in the year 2016. His profit in the year 2020-21 after all appropriation was ₹625000. This profit was arrived after taking the following items into consideration:

Cash flow from Operating Activities will be:

₹1812000

The correct answer is option 3- ₹1812000.

Profit before Tax                                       ₹1250000
Add: Amortisation        380000
        loss on Sale         500000
        Interest paid       165000                  ₹1045000
Operating Profit before Working Capital   = 22, 95,000
change in working capital
+ Prepaid Exp      15,000
+ Stock                1,00,000
- Accrued Int.       28,000
- Trade Payables  3,00,000                         (₹213000)
 Cash flow from operating profit before tax = ₹2082000
  Less: Income tax                                            = ₹270000
Net cash flow from operating activities        = ₹1812000

*Provision for tax is paid as tax at the end of year.