De Luna Bhd is a major retailer of branded cars in Peninsular Malaysia. The comparative Statement of Financial Position and Statement of Profit or Loss and Other Comprehensive Income for De Luna Bhd as of 30 June 2019 are as follows:

	2019	2018
	RM000	RM000
Non-Current Assets
Building	728,000	598,000
Less: Accumulated depreciation	182,000	125,000
	546,000	473,000
Current Assets
Inventory	252,000	282,000
Accounts receivable	107,000	90,000
Prepayment	41,000	39,000
Cash	55,250	52,000
Total current asset	455,250	463,000
Total Assets	1,001,250	936,000
Equity
Share capital	402,000	312,000
Retained earnings	204,000	184,000
Total equity	606,000	496,000
Long-Term liability
Bond	102,000	132,000
Current liabilities
Accounts payable	155,000	147,000
Salary payable	79,250	104,000
Interest payable	59,000	57,000
Total current liabilities	293,250	308,000
Total Liabilities	395,250	440,000
Total Equity and Liabilities	1,001,250	936,000

De Luna Bhd Statement of Profit or Loss and Other Comprehensive Income for the year ended 30 June 2019

	RM000
Sales	1,287,250
Cost of goods sold	(754,000)
Gross profit	533,250
Less: Expenses
Depreciation	57,000
General expenses	40,150
Interest expense	107,000
Salary expense	284,100
Profit before tax	45,000
Less: Income tax	10,000
Profit after tax	35,000

Additional information for the financial year 2019 is as follows:

1. Building costing of RM130,000,000 was purchased by cash of RM60,000,000 and the balance by issuing ordinary shares.
2. All income taxes incurred were paid during the financial year.
3. De Luna Bhd issued 4,000,000 ordinary shares at RM5.00 per share during the financial year.
4. De Luna Bhd declared and paid dividends of RM15,000,000 at the end of the financial year.
5. All sales during the financial year were made on account.
6. All inventories were purchased on account.
7. The general expenses are related to prepayment.

REQUIRED:

(a) Using the indirect method, prepare the Statement of Cash Flow for the year ended 30 June 2019.

(b) Prepare the section of cash flows from operating activities using the direct method.