37 16  Reconciliation of net surplus/(deficit) to net cash from operating activities 2009 2008 a  ctual a  ctual $ $ n  et surplus/(deficit) (137,192) (298,516) a  dd/(less) non-cash items: Depreciation and amortisation expense 248,290 263,784 Bad debts 0 (137) Finance lease 0 (5,896) Total non-cash items 248,290 257,751 a  dd/(less) items classified as investing or financing activities: (Gains)/losses on disposal of property, plant and equipment 0 4,485 (Gains)/losses on non-current assets held for sale 0 (935) Total items classified as investing or financing activities 0 3,550 a  dd/(less) movements in working capital items: Debtors and other receivables (5,810) 144,506 Creditors and other payables (56,763) (293,137) Employee entitlements (16,346) (64,084) Net movements in working capital items (78,919) (212,715) n  et cash from operating activities 32,179 (249,930) 17  Events after the balance sheet date There were no significant events after the balance sheet date.