B. The comparative statements of financial position of SearchNoMore Bhd (SNMB) for the year 2020 are as follows: SearchNoMore Bhd Statement of Financial Position As at 31 December 2020 2020 RM Cash 182,000 Accounts Receivable 180,000 Inventories 124,000 Prepayments 24,000 Land 180,000 Plant 640,000 Accumulated Depreciation (184,000) Total Assets 1,146,000 2019 RM 40,000 130,000 116,000 20,000 160,000 560,000 (120,000) 906,000 4 Accounts Payable Borrowings Share Capital Retained Earnings Total Equity and Liabilities 96,000 400,000 460,000 190,000 1,146,000 90,000 320,000 400,000 96,000 906,000 Additional information: 1. There were no disposals of land or plant during the year. 2. RM60,000 of borrowing was settled through the issue of ordinary shares. There were no other repayments of borrowings. 3. Profit after tax for the year was RM240,000, interest expense was RM28,000 and income tax expense was RM82,000. There were no items of other comprehensive income. 4. RM146,000 of dividend was paid during the year. 5. Sales revenue for the year was RM600,000. There was no other revenue. REQUIRED: Prepare the Statement of Cash Flows for SNMB for the year ended 31 December 2020 using indirect method in accordance to MFRS 107 Statement of Cash Flows