Q. 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.40,000Increase in inventories Rs.1,30,000 Decrease in receivables Rs.1,00,000Increase in payables Rs.80,000 What will be the net effect of these items in the cash flow statement? (Solved)