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 ₹6,25,000. This profit was arrived after taking the following items into consideration:

Cash flow from Operating Activities will be:

₹18,12,000

The correct answer is option 3- ₹18,12,000.

Profit before Tax                                       ₹12,50,000
Add: Amortisation        3,80,000
        loss on Sale         5,00,000
        Interest paid       1,65,000               ₹10,45,000
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                         (₹2,13,000)
 Cash flow from operating profit before tax = ₹20,82,000
  Less: Income tax                                            = ₹2,70,000
Net cash flow from operating activities        = ₹18,12,000

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