Q5: The following information relates with credit sales for two years. 2013-14&2014-15PARTICULARS2013-142014-15(Rs)(Rs)OPENING BALANCE OF TRADE RECEIVABLES 1 60,000CLOSING BALANCE TRADE RECEIVABLES30,00090,000CREDIT SALES3,00,000 5,00,000DISCOUNT ALLOWED4,0005,000RETURNS INWARD8,0007,000Find out whether the cash inflow has increased or what is the amount of change?
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