Al-Karam Pvt. Ltd. is a company producing garments products. Below are the company's financial statements: Al-Karam Pvt. Ltd. Statement of Comprehensive Income for the year ended 31 August 2020 RM Sales revenue 10,800,000 Cost of goods sold (3.600,000) Gross profit 7,200,000 Operating Expenses Administration expenses (580,000) Distribution expenses (200,000) Depreciation expense (120,000) Other operating expense (600,000) Profit before interest & tax 5,700,000 Interest expense (540,000) Net profit before tax 5,160,000 Income tax expense (960,000) Net income 4200.000 Al-Karam Pvt. Ltd. Statement of Financial Position as at 31 August 2020 2019 2020 RM RM RM RM Non-current Assets Machinery -->Accumulated depreciation 2.400,000 3,600,000 (480,000) 1.920,000 (600,000) 3.000.000 300,000 1.200.000 3,300,000 6,720,000 360,000 600,000 4,746,000 8,706,000 Current Assets Bank Account Receivable inventory Total Assets Non-current Liabilities Loan Current Liabilities Accounts Payable Operating expenses payable 1.920,000 2.520.000 540,000 360,000 126,000 132.000 1.914,000 1.914,000 Shareholders' Equity Ordinary share capital Retained earnings Total Liabilities & Equities 2.400,000 3,600,000 6,720,000 8,706,000 Required: a) Prepare the statement of cash flows for Al-Karam Pvt Ltd. for the year ended 31 August 2020 using the direct method. (Show all calculations) (19 marks)