38  Annual Report 17 Reconciliation of net surplus/(deficit) to net cash from operating activities 2008 2007 a  ctual a  ctual $ $ n  et surplus/(deficit) after tax (298,516) 1,052,322 a  dd/(less) non-cash items: Depreciation and amortisation expense 263,784 197,592 Bad debts (137) 633 Finance lease (5,896) 0 Total non-cash items 257,751 198,225 a  dd/(less) items classified as investing or financing activities: (Gains)/losses on disposal of property, plant and equipment 4,485 101,941 (Gains)/losses on non-current assets held for sale (935) 0 Total items classified as investing or financing activities 3,550 101,941 a  dd/(less) movements in working capital items: Debtors and other receivables 144,506 (216,252) Creditors and other payables (293,137) 85,748 Employee entitlements (64,084) 137,647 Net movements in working capital items (212,715) 7,143 n  et cash from operating activities (249,930) 1,359,631