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(Cash Flows from Operating Activities) Calculate the Cash from Operating Activities from the following Income Statement of ABC Ltd. (from Direct method). Dr. PROFIT AND LOSS ACCOUNT Cr. Particulars $ Particulars To Opening Stock A/c By Sales A/c 4,500 1,27,000 To Purchases A/c (including credit sales of $ 45,000) By Closing Stock A/c 7,000 1,36,000 2,74,500 t (including credit purchases of $ 52,000) To Salaries A/c 5,000 Add: Outstanding 2.000 To Profit $ 2,55,000 19,500 2,74,500