Aishah Company provided the following accounts balances for the year 2019 and 2020.

	2020 (RM)	2019 (RM)
Cash	59,000	24,000
Accounts Receivable	36,000	28,000
Inventories	50,000	36,000
Prepaid Insurance	12,000	18,000
Office Equipment	120,000	64,000
Accumulated Depreciation Office Equipment	40,000	28,000
Long-term Investments	0	36,000
Accounts Payable	112,000	108,000

Additional information:

1. Sales and expenses for the year ending 31 December 2020 were RM260,000 and RM215,000 respectively.

2. The company sold the long-term investments for RM45,000.

Required:

Prepare a Statement of Cash Flows until Operation Activities for the year ended 31 December 2020 using the indirect method. Show all your workings