please find answer for operating activity only
Regards

Solution:
 
CASH FLOWS FROM OPERATING ACTIVITIES
Particulars   Amount (Rs.)
Cash Flows From Operating Activities    
Net Profit as per Statement of Profit & Loss 50,000  
Add: Non-Cash & Non-Operating Expenses     
Depreciation on Furniture 24,000  
Patents Written off 2,000  
Interest On Debentures (Rs.25,000 * 12%) 3,000  
Operating Profit Before Working Capital Changes   79,000
Add: Decrease In Current Assets & Increase In Current Liabilities    
Decrease In Inventories   24,000
Less: Increase In Current Assets & Decrease In Current Liabilities    
Increase In Trade Receivables (10,000)  
Decrease In Trade Payables (25,000)  
Decrease In Outstanding Rent (25,000) (60,000)
Cash Generated From Operations   43,000
Less: Tax Paid       -
Cash Flows From Operating Activities   43,000

Note: Debentures were issued on 31st March, 2022 so Interest On Debentures is provided on Opening Balance i.e; Rs.25,000.

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