Equity and abilities Ordinary shares of RM1 each Share premium Retained profit Non-controlling interest Trade payables Dividend payable Tax payable 7,600 4,000 2,000 3,100 900 1,000 800 19,400 9,000 7,880 2,000 1,600 400 1,200 1,000 23,080 i. ii. Additional information: Included in the operating expenses were depreciation charge of RM700,000, gain on disposal of subsidiary and gain of disposal of non-current assets. During the year, an equipment with a carrying value of RM1,500,000 was sold for RM2,000,000 for cash On 10 February 2016, Bright Bhd sold all its 80% interest in one of its subsidiary, Haze Bhd for a cash consideration of RM5,500,000. The goodwill on consolidation of Haze Bhd was all impaired in the year 2015. As at the disposal date, Haze Bhd reported the following balances: Property, plant and equipment Inventory Trade receivables Bank Trade payables RM'000 5,000 SOO 300 700 300 Required: In compliance to MFRS 107 Statement of Cash Flows, determine the cash flows for operating activities (using indirect method) and investing activities. Workings are to be disclosed. 1. The following are the consolidated financial statements of Bright Group Berhad for the year ended 30 June 2020 Consolidated Statement of Profit or Loss and Other Comprehensive Income for the year ended 30 June 2020 RM'000 Revenue 24,000 Cost of sales (12,000) Gross profit 12,000 Operating expenses (6,000) Share of profit after tax of associate 600 Profit before tax 6,600 Taxation 11.600) Profit after tax 5,000 Profit after tax attributable to: Equity holders of parent Non-controlling interest 4,380 620 5,000 2020 RM'000 Statement of Financial Position as at 30 June 2019 RM'000 Assets Property, plant and equipment 12,500 Investment in associates 1,600 Inventory 3,000 Trade receivable 2,000 Cash at bank 300 19,400 13,880 1,900 1,800 1,400 4,100 23,080