2. You are given the following statements of financial position: 2019 Assets 2020 RM RM Cash 260,000 200,000 Accounts receivables 400,000 300,000 Inventory 360,000 400,000 2,000,000 Land 3,000,000 Building 3,000,000 3,000,000 150,000 80,000 Equipment Accumulated depreciation - Equipment (30,000) (70,000) Total 7,070,000 5,980,000 Liabilities and Equity Accounts payables 240,000 200,000 Bond payable 1,200,000 2,000,000 2,400,000 1,200,000 Common shares Retained earnings Total 3,230,000 2,580,000 7,070,000 5,980,000 Additional information: RM 700,000 50,000 Profit for the period 2020 Dividends paid in 2020 Proceeds equipment sale Book value equipment (prior to sale) Depreciation expense in 2020 30,000 20,000 10,000 Additional information: The purchase of land and sale of equipment were made by cash. As an accountant, you are required to prepare statement of cash flows for Syarikat Besta for the year ended 31 December 2020 using the indirect method. (Total / Jumlah: 20 )