Given below are the lists of balances of the statements of profit or loss and the statement of financial position of Harimau Bhd for the year ended 31 March 2020 Statement of Profit or Loss for the year ended 31 March 2020 RM Revenue Cost of sale Gross profit Operating expenses Profit from operations Investment income and fair value gain on investment Finance cost Profit before tax Income tax expense Profit for the year Statement of financial position as at 31 March 2020 ASSETS Non-current assets Property, plant and equipment Software Current assets Investments (fair value through profit or loss) Inventory Trade Receivable Bank 2020 RM 8.382.000 (6,660,000) 1.722.000 (750.000) 972,000 120,000 (240 000) 7,680,000 810,000 900,000 2,880,000 2,100,000 14.370,000 852,000 (342,000) $10.000 2019 RM 5,640,000 750,000 3,060,000 2,610,000 210,000 12,270,000 Continued. EQUITY AND LIABILITIES Ordinary share capital (RM0.25 cach) Revaluation surplus Retained earnings Non-current liabilities 9% Debentures Provision for restoration of environment Deferred tax Current liabilities Trade and other payables Tax payable Bank overdraft 3,900,000 360,000 5,700,000 720,000 972,000 108,000 2,100,000 360,000 150.000 14.370.000 2,310,000 150,000 5,790,000 150.000 3,330,000 300,000 240,000 12.270.000 Additional information: The following supporting information is available 1. Included in the property, plant and equipment is an oil refinery that Harimau Bhd purchased on 1 April 2019. The new refinery was expected to have a useful life of 10 years. Harimau Bhd has a well-published policy that it will reinstate any environmental damage caused by its activities. The future cost to reinstate the environment at the end of 10 years was discounted at 8% to present value of RM900,000. This cost is included in the carrying value of the property, plant and equipment, and together with the unwinding of the interest, has been treated as provision. The finance cost in the statement of profit or loss includes the unwinding of the discount. 2. During the year, the directors commissioned an independent valuation of land and the value of land was increased by RM210,000 3. There was no disposal of property, plant and equipment during the year. 4. The depreciation charged for the year was RM1,530,000. 5. The software was purchased during the year for RM1,080,000. The fair value of the investments had increased during the year by RM90,000. There was no disposal of investment made during the year. 7. A rights issue was made on 1 December 2019. 8. Dividend was paid during the year. Prepare a statement of cash flow using indirect method in accordance with MFRS 107 statement of cash flow