 Now the solution of this question, again you have to follow the format, name of the company, cash flow statement and clearly mentioning the direct method or indirect method. For the year ending, 31st December 2020, cash flow from operating activity. In indirect method as I said, we have to start with the profit before interest and tax. So we need to find out from the income statement that what is the profit before tax or interest. That figure should be, in fact sometime it happens that we are not given clearly that this is the amount of profit before interest and tax. So we need to make some adjustments about interest and tax so that we can start with this figure that the profit before interest and tax. Then add back to depreciation and the gain less. Depreciation, how this figure is definitely calculated if there is a note to it, we will see into that. Then we have tax paid, again we have to see the note and similarly interest paid. Sometime it happens that directly pay and then report in income statement. So then there is no problem but the problem is when there is out, normally it happens the tax of this year is going to be paid next year. So there is a liability over there. So we need to find out how much tax is paid during the year, no matter whether it is current year or previous year. We have to see the tax paid during the year. Then the change in working capital. As I said earlier that this is a difficult part that whether the change will inflow or change is outflow. For example, the increase in account receivable. Now my question is how this is an outflow. It's very difficult to understand this. As I said, it's simple formula. If the current assets are increasing, it is outflow and if current assets are decreasing, it is inflow. Very simple, but there is no need to think about it. Similarly, in liability case, if the liabilities are increasing, it's a reverse of that. It is inflow and if the liabilities, current liabilities are decreasing, it is outflow. So that's a simple way. If you try to manoeuvre it, then it will be difficult for you. So interestingly, you just use this formula. Account receivables is increasing the outflow. Inventory is increasing also outflow and increasing in accounts payable inflow and decrease in accrued expense, decrease in accrued liability decreasing. So it's inflow again. And then we have cash flow from investing activity purchase of plant, sale of plant and then sale of investments. They are the amount you investing activities. And cash flow from financing activity, dividend paid, issue of bonds, issue of shares, cash inflow from financing activities and net. And then there is an opening cash balance and we add it. So we got the closing cash balance and you will see this is there in your income balance sheet. You will see the closing balance is this. So similarly, I prepared the direct method also, but the direct method answer and the indirect method answer of cash flow from operating activity is the same. Now the working, you can look at the working also that how the figures are coming. We worked out them that simple. It's not that difficult. The ledger accounts we prepared and just look into those ledger accounts and you will come across how the figures are worked out. Thank you very much.