From the following information, prepare Cash Flow Statement from the operating activities:
| Items | Rs. |
|---|
| Net profit of current year | 1,00,000 |
| Transfer to general reserve | 10,000 |
| Decrease in debtors | 25,000 |
| Decrease in bills payable | 20,000 |
| Discount on shares written off | 5,000 |
| Increase in stock | 18,000 |
| Loss on sale of machine | 12,000 |
| Profit on sale of investment | 4,000 |
\[ \text{Cash Flow from Operating Activities} \] \[ \begin{array}{|l|r|} \hline \textbf{Particulars} & \textbf{Rs.} \\ \hline \text{Net Profit before Adjustments} & 1,00,000 \\ \hline \text{Add: Decrease in Debtors} & 25,000 \\ \text{Add: Profit on Sale of Investment} & 4,000 \\ \hline \text{Less: Transfer to General Reserve} & (10,000) \\ \text{Less: Decrease in Bills Payable} & (20,000) \\ \text{Less: Discount on Shares Written Off} & (5,000) \\ \text{Less: Increase in Stock} & (18,000) \\ \text{Less: Loss on Sale of Machine} & (12,000) \\ \hline \text{Net Cash Flow from Operating Activities} & 64,000 \\ \hline \end{array} \]