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Question 2 The financial statement of Shaaz Ltd is given below: Shaaz Ltd. Statement of Comprehensive Income for year ended 31 Dec 2019 RM Sales revenue 300,000 (180,000) Cost of goods sold Gross profit 120,000 (9,000) Operating Expenses Advertising expenses Depreciation expense Other operating expense Interest expense (16,000) (6,000) (6,000) 83,000 Net profit before tax Income tax expense Net income (22,000) 61,000 Shaaz Ltd. Statement of Financial Position as at 31 December 2018 RM RM RM RM Non-current Assets Plant & Machinery 160,000 240,000 (-) Accumulated depreciation (32,000) 128,000 (48,000) 192,000 Current Assets Cash at Bank 32,000 48,000 Account receivables 70,000 30,000 Inventory 20,000 30,000 Total Assets 250,000 300,000 Non-current Liabilities Loan 100,000 95,000 Current Liabilities Trade payables 15,000 19,000 Advertising expense payable 4,000 6,000 Shareholders' Equity Ordinary share capital 100,000 90,000 Retained earnings 31,000 90,000 Total Liabilities & Equities 250,000 300,000 Required: Prepare the statement of cash flows for Shaaz Ltd. for the year ended 31 December 2019 using the direct method. (Show all calculations). 2019