2. The following information is extracted from Goldstar Trading for the year ended 31 March 2021: Details Cash balance at beginning of the year Cash paid to purchase machinery Cash paid for merchandise inventory Amount (RM) 1,500 12,400 22,000 Cash paid for operating expenses Cash paid for interest 28,000 400 Cash received for interest 1,000 Cash proceeds from the sale of land 10,000 Cash borrowed on a short-term note 2,500 Cash paid for dividend Cash received from share issuance Cash collections from customers Cash balance at end of year You are required to prepare the cash flow statement for Goldstar Trading for the year ended 31 March 2021 using the direct method. 2,400 5,700 52,200 7,700