Brianne Sdn Bhd financial year ends on 30 June. Below are the draft statements of financial position as at 30 June 2019 and 30 June 2020.

Statement of Financial Position as at 30 June

	2020		2019
	RM		RM
Non-current assets
Property plant and Equipment (at carrying value)	944,000		641,000
Investments	194,000		150,000
Current assets
Inventory	220,000		245,000
Trade receivables	174,000		240,000
Cash at bank and in hand	250,000		150,000
Total assets	1,782,000		1,426,000
Equity
Ordinary shares	1,000,000		1,000,000
Retained Profits	488,000		258,000
Current Liabilities
Trade payable	280,000		160,000
Taxation payable	14,000		8,000
Total equity and liabilities	1,782,000		1,426,000

Additional information:

1. All sales and purchases are on credit. During the year ended 30 June 2020, total sales amounted to RM1,500,000 and total purchases were RM900,000.
2. On 7 July 2019, a non-depreciable property which had cost RM180,000 was disposed at a gain of RM60,000.
3. Operating expenses incurred (including depreciation charge for the year RM37,000 and interest paid of RM3,000) totalled RM350,000.
4. There was no disposal of investments.
5. Tax charge for the year amounted to RM25,000.
6. Ordinary dividends of RM30,000 was paid out on 15 June 2020.

Required:

Prepare the Statement of Cash Flows for the year ended 30 June 2020, using the direct method, in accordance with MFRS 107 Statement of Cash Flows. Show all workings.

[15 marks]