Kopi Sdn Bhd's statement of comprehensive for the year ended 31 December 2018 and statement of financial position at 32 December 2017 and 31 December 2018 were as following

During the year, the company paid RM90,000 for a new piece of machinery.

Dividends paid during 2018 totaled RM66,000 and interest paid was RM28,000

a. Prepared a statement of cash flows for kopi Sdn Bhd for the year ended 31 December 2018 in accordance with the requirements of MRF 107 Statement of Cash Flow, using the indirect method

b. Prepare a statemen of cash flows for Kopi Sdn Bhd for the year ended 31 December 2018 in accordance with the requirements of MFR 107 statement of Cash Flows, using the direct method.

Question 6 Kopi Sdn Bhd's statement of comprehensive income for the year ended 31 December 2018 and statements of financial position at 31 December 2017 and 31 December 2018 were as following: KOPI SDN BHD STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 2018 RM000 RM000 Revenue 720 Raw materials consumed Staff costs Depreciation 118 Loss on disposal of non-current asset (300) 420 Interest payable 28 Profit before tax Taxation Profit for the year D00 (124) KOPI SDN BHD STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2018 2017 Assets RM'000 RM 000 RM'000 RM000 Property, plant and equipment Cost 1,596 1,560 Depreciation 318 1,278 1,336 Current assets Inventory Trade receivables Bank 148 Total Assets 1,426 1.470 224 134 Equity and liabilities Capital and reserves Share capital Share premium Retained earnings 360 36 716 1,112 878 Gireless 200 Non current liabilities Non-current loans Current liabilities Trade payables Taxation 12 102 114 1,426 Se