The following is the position of current assets and current liabilities:

	31st December, 94	31st December, 95
Debtors	Rs. 30,000	Rs. 24,000
Creditors	Rs. 20,000	Rs. 30,000
Stock	Rs. 16,000	Rs. 20,000
Prepaid expenses	Rs. 8,000	Rs. 12,000

Profit made during the year Rs. 5,00,000 after considering the following items:

Depreciation on plant	Rs. 20,000
Preliminary expenses written off	Rs. 10,000
Transfer to general reserve	Rs. 14,000
Profit on sale of land	Rs. 6,000

The cash from operations is:

A. Rs. 5,44,000

B. Rs. 5,38,000

C. Rs. 5,46,000

D. Rs. 5,54,000

Answer: Option B