Clawdeen Bhd. closes its accounts on 31 Decernber each year. The following are the financial statements of Clawdeen Bhd.: Additional information: (i) Land with carrying value RM45,000,000 was revalued to RM 65,000,000. There was no disposal of land during the year. (ii) Plant and machinery costing RM33,000,000 was sold. (iii) Operating expenses include interest expense RM14,000,000. (iv) No buildings were sold during the year. (v) Dividends paid: Preference shares RM9,750,000 RM11,000,000 Ordinary shares RM11,000,000 Required: Prepare Statement of Cash Flow for the year ended 31 December 2017. (Show all workings)