2. The following Statement of Financial Position was extracted from the books of Gagah Perkasa Sdn Bhd at 31 December 2018 and 2019. Gagah Perkasa Sdn Bhd Statement of Financial Position as at 31 December 2018 2019 RM RM RM RM Non-current Assets Buildings 50,000 50,000 Fixtures less Depreciation 1,800 2,000 Van less Depreciation 3,920 7,400 55,720 59,400 Current Assets Inventory 5.600 Trade accounts receivables 6,400 12,400 8,200 Bank 900 Cash 220 200 TOTAL ASSETS 13,120 68,840 20,800 80,200 Financed by: Capital account: Balance as at 1 January 37,040 52,540 Add: Net Profit 35,200 21,160 Cash introduced 10.000 72,240 83,700 Less: Drawings (19,700) (21.600) 52,540 62,100 Non-current Liabilities Loan (repayable in 10 years' time) 10.000 15,000 Current Liabilities Account payable Bank overdraft TOTAL LIABILITIES TOTAL LIABILITIES AND CAPITAL 6,300 3,006 94 16.300 68,840 18.100 80,200 Additional information at 31 December 2019: Fixtures bought in 2019 cost RM400. Van bought in 2019 cost RM5,500. Prepared by Required: Prepare Statement of Cash Flow for Gangsa Perak Sdn Bhd for the ended 31 December 2019.