Additional information: 1. 2. 3. Non-current assets which had been purchased on 1 January 2015 for RM50,000 were sold in March 2018 for RM10,000. Total depreciation was RM30,000. The total interest paid in respect to 2018 was RM8,000 The dividends outstanding at the year 2017 were paid in 2018. Interim dividend RM18,000 has also been paid during 2018. The ordinary shares were issued for cash. Prepare a statement of cash flows using the IAS 7 indirect method for the year a. 31 December 2018. (25marks) (Total: 25 marks) QUESTION 2 The financial statements for AplhaDelta Bhd. at 31 December 2017 and 2018 are given below: Statement of Financial Position as at 31 December 2018 2017 RM'000 RM'000 RM'000 RM'000 Non-current assets Less: acc. depreciation 915 1,194 320 595 412 782 Current assets Inventory 86 89 Accounts Receivable 34 28 Bank 12 132 117 Less: Current liabilities Accounts Payable 40 Dividend payable 28 Bank Net current assets Less: 15% Debenture 56 36 68 64 (43) 659 739 20 50 639 689 Financed by: Ordinary shares of RM0.025 450 565 Share premium 60 70 Retained profit 129 54 639 689