Current liabilities Borrowings 115,600 51,000 Bank overdraft 51,200 27,230 Trade payables 146,700 135,900 Tax payables 201,800 192,520 Accrued interest 9,750 12,350 2,337,850 1,707,900 Additional information: (i) Included in profit from operations is a loss of RM84,810 due to the disposal of machinery in theyear. This machinery had a carrying amount of RM127,800 at the disposal date. The depreciation charge for the year was RM232,900. (ii) (iii) Included in trade and other payables at 31 March 2021, is an amount of RM13,900 for purchase of an item of property, plant and equipment in the year that has not yet been paid for. Intangible assets costing RM251,340 were purchased in cash during the year. Intangible assets with a carrying amount of RM17,000 were sold for RM24,000 during the year. The profit on disposal is included in the operating costs. (iv) In April 2020, Dhia Kayangan Sdn Bhd made a bonus issue of one for every ten ordinary shares, utilizing general reserve. New shares were issued in November 2020 Required: 2) From the above information, illustrate a Statement of Cash Flow using the indirect method for Dhia Kayangan Sdn Bhd in accordance with MFRS 107 'Cash Flow Statements' for the year to 2031 31 March 2020. Dhia Kayangan Sdn Bhd Statement of Profit or Loss and other Comprehensive Income for the year ended 31 March 2021 RM'000 Profit from operations 819,640 Finance costs (89,600) Profit before tax 730,040 Income tax (245,700) Profit for the year 484,340 Dhia Kayangan Sdn Bhd Statement of financial position as at 31 March 2021 2021 2020 RM'000 RM'000 982,600 797,500 580,040 386,900 430,040 285,550 342,700 224,150 2,470 13,800 2,337,850 1.707.900 312,400 232,800 398,200 351,000 534,800 282,100 567,400 423,000 ASSETS Non-current assets Property, plant and equipment Intangible assets Current assets Inventories Trade receivables Cash and cash equivalents EQUITY AND LIABILITIES Capital and Reserves: Ordinary shares of RM1.00 each General reserve Retained profit Non-current liabilities 7% Debentures