Beras Bhd Statement of Financial Position as at 31 December... 2019 2020 Non-Current Assets RM RM Land 900,000 1,350,000 Motor Vehicles (net carrying value) 600,000 540,000 Investments 520,000 520,000 Current Assets Bank Short-term Investments Trade Receivables Inventories Total Assets 850,000 45,000 330,000 175,000 3,420,000 1,932,000 45,000 290,000 184,000 4,861,000 Equity Ordinary Shares Retained Earnings Asset Revaluation Reserves 1,000,000 1,515,000 1,300,000 2,242,000 200,000 Non-Current Liabilities 5% Debentures 600,000 800,000 Current Liabilities Trade Payables 240,000 253,000 Finance costs payable 15,000 Tax payables 65,000 51,000 Total Equities and Liabilities 3,420,000 4,861,000 Additional information: 1. Short-term Investments qualifies as cash and cash equivalents. 2. Depreciation for motor vehicle was included in the administrative expenses. No any acquisition or disposal of motor vehicle was made during 2020. 3. Increase in land during 2020 was due to revaluation and also acquisition of new land for cash. 4. Dividend paid to the shareholders for the year ended 31 December 2020 was RM50,000. 5. During the year, additional ordinary shares was issued for cash. 6. On 1 January 2020, Beras Berhad issued additional 5% Debentures for RM200,000. Required: Prepare the Statement of Cash Flow for the year ended 31 December 2020 for Beras Berhad using INDIRECT METHOD in accordance with the MFRS 107 Statement of Cash Flowers a