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ABC Ltd. has provided the following information for the year ended March 2010: (i) Cash sales during the year $1,10,000. (ii) Credit sales during the year $50,000. (iii) Cost of goods sold was 75% of total sales. (iv) Collection from Debtors and Accounts receivable $35,000. (v) Payment to creditors/bills payable $25,000. (vi) Salaries and rent expenses paid totaling $ 15,000 (vii) Salaries outstanding $5,000. Calculate Cash from Operating Activities using Direct method and comment on its operational efficiency, if the corresponding figures of the year ended March 2007, March 2008 & March 2009 were $3,00,000, $2,50,000 and $2,55,000 respectively