If the net profit earned during the year is Rs. 1,00,000 and the amount of Bills receivables in the beginning and the end of the year is Rs. 20,000 and Rs. 40,000 respectively, then cash flow from operating activities will be:
1
Rs. 60,000
2
Rs. 1,00,000
3
Rs. 80,000
4
Rs. 1,20,000