In the course of preparing a company’s cash flow statement, the following figures are to be included in the calculation of net cash from operating activities:
Depreciation charges Rs.9,80,000 Profit on sale of non-current assets Rs.40,000
Increase in inventories Rs.1,30,000 Decrease in receivables Rs.1,00,000
Increase in payables Rs.80,000
What will be the net effect of these items in the cash flow statement?

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