If the net profits made during the year are $\text{Rs. }50,000$ and the bills receivables have decreased by $\text{Rs. }10,000$ during the year, then the cash flow from operating activities will be equal to:

1. A
   $\text{Rs. }60,000$
2. B
   $\text{Rs. }40,000$
3. C
   $\text{Rs. }45,000$
4. D
   $\text{Rs. }65,000$