(b) Presented below are the financial statements of Rahman Maju Sdn. Bhd. as of 30 June 2022. [Di bawah ini dibentangkan penyata kewangan Rahman Maju Sdn. Bhd. setakat 30 Jun 2022.] Rahman Maju Sdn. Bhd. Statements of Financial Position as at 30 June 2022 RM 2021 RM Assets Equipment Accumulated depreciation 265,000 242,500 (47,000) (52,000) Long-term investments Prepaid expenses Inventory 140,000 114,000 9,300 30,500 112,500 102,850 Accounts receivable 92,800 16,000 Cash 83,850 48,400 Total assets 656,450 502,250 Equity and Liabilities Share capital ordinary 200,000 175,000 Retained earnings 234,450 105,450 Bonds payable 110,000 154,500 Accounts payable 112,000 67,300 Total equity and liabilities 656,450 502,250 Rahman Maju Sdn. Bhd. Statement of Profit or Loss & Other Comprehensive Income for the year ended 30 June 2022 RM RM Sales revenue 392,780 Gain on disposal of plant assets 5,000 397,780 Less: Cost of goods sold 135,460 Operating expenses (exclude depreciation) 12,410 Depreciation expense 45,000 Income tax expense 27,280 Interest expense 4,730 224,880 Net income 172,900 Additional information: [Maklumat tambahan:] New equipment costing RM80,000 was purchased in cash during the year. [Peralatan baru berharga RM80,000 telah dibeli secara tunai pada tahun tersebut.] Old equipment having an original cost of RM57,500 and accumulated depreciation of RM50,000 was sold for RM12,500 cash. [Peralatan lama yang mempunyai kos asal RM57,500 dan susut nilai terkumpul RM50,000 telah dijual dengan tunai RM12,500.] Bonds payable matured and were paid off at face value for cash. [Bon boleh bayar matang dan telah dibayar pada nilai muka untuk tunai.] . A cash dividend of RM43,900 was declared and paid during the year. [Dividen tunai sebanyak RM43.900 telah diisytiharkan dan dibayar pada tahun tersebut.] Required: [Dikehendaki:] Prepare the statement of cash flow for Rahman Maju Sdn. Bhd. for the year ended 30 June 2022 using the indirect method. [Sediakan penyata aliran tunai untuk Rahman Maju Sdn. Bhd. bagi tahun berakhir 30 Jun 2022 menggunakan kaedah tidak langsung.] (15 Marks/ Markah)