Flyday Berhad is a public listed manufacturing company. Its summarised financial statements for the year ended 30 September 2022 (and 2021 comparatives) are: Statements of Profit or loss and other comprehensive income for the year ended 30 September:

The following information is relevant:

On 1 July 2022, Flyday acquired a new investment property at a cost of RM1.4 million. On this date, it also transferred one of its other investment properties to property, plant and equipment at its fair value of RM1.6 million as it became owner-occupied on that date.

Flyday adopts the fair value model for its investment properties. Flyday also has a policy of revaluing its other properties (included as property, plant and equipment) to market value at the end of each year. Other comprehensive income and the revaluation reserve both relate to these properties. Depreciation of property, plant during the year was RM1.5 million. An item of plant with a carrying amount of RM2.3 million was sold for RM1.8 million during September 2022.

Required: Prepare the statement of cash flows for Flyday Berhad for the year ended 30 September 2022 in accordance with MFRS107 Statement of Cash Flows using the indirect method.