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 Land 3,000,000 2,000,000 Building 3,000,000 3,000,000 Equipment 80,000 150,000 Accumulated depreciation - Equipment (30,000) (70,000) Total 7,070,000 5,980,000 Liabilities and Equity Accounts payables 240,000 200,000 7/9 BBFA2203/JANUARY 2021/ Bond payable 1,200,000 2,000,000 Common shares 2,400,000 1,200,000 Retained earnings 3,230,000 2,580,000 Total 7,070,000 5,980,000 Additional information: RM Profit for the period 2020 700,000 Dividends paid in 2020 50,000 Proceeds equipment sale 30,000 20,000 Book value equipment (prior to sale) Depreciation expense in 2020 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 )