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	2019
	RM	RM
Cash	182,000	40,000
Accounts Receivable	180,000	130,000
Inventories	124,000	116,000
Prepayment	24,000	20,000
Land	180,000	160,000
Plant	640,000	560,000
Accumulated Depreciation	(184,000)	(120,000)
Total Assets	1,146,000	906,000
Accounts Payable	96,000	90,000
Borrowing	400,000	320,000
Share Capital	460,000	400,000
Retained Earnings	190,000	96,000
Total Equity and Liabilities	1,146,000	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. (12 Marks)