Accounting and Auditing Cost and Management Accounting Operating Cycle

ABC Ltd. has profit after tax  Rs. 80,000, Depreciation Rs. 15,000 and decrease in debtors Rs. 25,000. What is the cash flow from operating activities ?

1
Rs. 55,000 
2
Rs. 40,000
3
Rs. 1,20,000
4
Rs. 65,000

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