MAJU Sdn. Bhd. is a company producing garments products. Below are the company's financial statements: MAJU Sdn. Bhd. Statement of Comprehensive Income for the year ended 31 March 2021 Sales revenue RM 81,000,000 (27.000.000) 54,000,000 Cost of goods sold Gross profit Operating Expenses Administration expenses Advertising expenses Depreciation expense Other operating expense Profit before interest & tax Interest expense Net profit before tax Income tax expense (4.350,000) (1.500,000) (900,000) (4.500,000) 42,750,000 (4,050,000) 38,700,000 (7.200,000) 31.500.000 Net income MAJU Sdn. Bhd. Statement of Financial Position as at 31 March 2021 2020 2021 RM RM Non-current Assets & Net Book Value Plant Machinery 14,400,000 22,500,000 Current Assets Cash at Bank Account Receivable Inventory Total Assets 2,250,000 9,000,000 4,750,000 50,400,000 2,700,000 4,500,000 35,595,000 65,295,000 25,770,000 23,720,000 Non-current Liabilities Notes Payable Current Liabilities Accounts Payable Administration expenses payable 900,000 500,000 8,550,000 750,000 Advertising payable 445,000 490,000 Shareholders' Equity Ordinary share capital Retained earnings Total Liabilities & Equities 4,785,000 18,000,000 50,400,000 7.285,000 24,500,000 65,295,000 Required: (a) Prepare the statement of cash flows for MAJU Sdn. Bhd. for the year ended 31 March 2021 using the direct method. (Show all calculations) (18 marks) (b) Using the cash flow statement of MAJU Sdn Bhd. Calculate the below three ratios: (3 marks) 1) Operating Cash Flow Ratio. 2) Current Liquidity Coverage Ratio. 3) Interest Coverage Ratio. (C) Evaluate the current liquidity and efficiency position of MAJU Sdn Bhd using the above three ratios. (4.5 marks) (d) Explain 3 different ways businesses can use Fintech to solve cash flow problems. (4.5 marks)