Berry-Mail Enterprise provided the following comparative financial statements for the years ended 31 October 2020 and 2021: Balance sheet as at 31 October... 2020 RM'000 RM'000 2021 RM'000 RM'000 Current assets Cash at bank Accounts receivable Commission receivable Prepaid insurance Inventory 130 54 15 8 23 230 73 10 12 35 130 120 160 Non-current assets Plant and machinery, at cost Less Accumulated depreciation Delivery vehicles, at cost Less Accumulated depreciation Total assets 200 (80) 320 (120) 250 (90) 280 (100) 180 200 550 470 Current liabilities Salaries payables Accounts payable Cash at bank 11 60 20 45 55 71 120 Non-current liabilities Bank loan Total liabilities Net assets 150 221 329 50 170 300 234 Owner's equity Capital at beginning Additional contribution Profit for the year 329 100 91 156 390 (61) 329 Less Drawings Capital at ending 520 (220) 300 Income statement for the year ended 31 October... Sales revenue Less Cost of goods sold Gross profit Add: Commission revenue Profit on sale of Delivery vehicle 2020 2021 RM'000 RM'000 RM'000 RM'000 710 632 305 334 405 298 31 29 5 436 332 80 Less Other expenses: Depreciation expenses Loss on sale of Plant and machinery Insurance expense Salaries expense Interest expense Other miscellaneous expense Profit for the year 36 145 12 7 50 10 36 127 10 8 241 280 156 91 During the year ended 31 October 2021, the following transactions took place: 1. Sold a used machinery for RM70,000. (It's cost was RM100,000 and had a carrying value of RM80,000.) 2. Purchased a new machine for RM150,000. 3. Delivery vehicle costing RM40,000 and was totally written down was sold for RM5,000. 4. Interest expense and other miscellaneous expense were paid as they arose. REQUIRED: (a) Prepare a statement of cash flows for the year ended 31 October 2021; (b) The owner of Berry-Mail Enterprise seeks explanation as to: (1) Why the bank balance became an overdraft in 2021: and (ii) Explain, how was the new machine financed