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A business firm has earned a net profit of Rs. 60,000 in a year. The total sales for the year were Rs. 1,20,000 and the debtors in the beginning and the end of the year were Rs. 40,000 and Rs. 30,000 respectively. The cash flow from operation was

A. Rs. 60,000

B. Rs. 1,20,000

C. Rs. 10,000

D. Rs. 70,000

Answer: Option D


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