1.

Given below are the consolidated statements of financial position and the consolidated statement of comprehensive income for Pelangi Berhad and its subsidiary Mentari Berhad:

Consolidated Statement of Financial Position as at 31 December
	2020	2019
	RM000	RM000
Property, plant and equipment	1,350	1,300
Investment in associates company	1,000	900
Inventory	900	500
Trade receivables	500	700
Bank	300	150
	4,050	3,550
Ordinary shares of RM1 each	2,500	2,500
Retained profits	560	260
Non-controlling interest	590	490
Trade payables	400	300
	4,050	3,550

Consolidated Statement of Comprehensive Income for the year ended 31 December 2020
	2020
	RM000
Profit	495
Share of profits of associate company (less impairment of goodwill)	130
Profit before tax	625
Tax	(50)
Profit after tax	575
Profit after tax attributable to:
Equity holders of parent company	425
Non-controlling interest	150
	575

Additional information:

1. Tax charge for the year has been paid.
2. Group depreciation on property, plant and equipment was RM40,000, and there was no disposal of non-current assets during the year.
3. Investments in associate is equity accounted, and the charge for impairment of goodwill in associate was RM10,000.

Required:

Prepare a consolidated cash flow statement for Pelangi Berhad for the year ended 2020 using the indirect method. Show the working.