The following information is available for Sinoplus, a limited liability company: Statement of Financial Position as at 30 September Non-current assets Cost or valuation Accumulated depreciation Net book value Current assets Inventories Receivables Cash at bank Capital and reserves Ordinary share capital Revaluation reserve Retained earnings Non-current liabilities 10% Loan notes Current liabilities Trade payables Income tax RM 000 3,400 3,800 400 3,700 700 2021 RM 000 11,000 (5,600) 5,400 7,600 13,000 1,000 1,500 3,100 5,600 3,000 4,400 13,000 2020 RM 000 3,800 2,900 100 3,200 600 RM 000 8,000 (4,800) 3,200 6,800 10,000 1,000 1,000 2,200 4,200 2,000 3,800 10,000 iv) Summarised income statement for the year ended 30 September 2021 v) Profit from operations Finance cost (loan note interest) Profit before tax Income tax expense Net profit for the period Additional Information i) During the year non-current assets which had cost RM800,000, with a net book value of RM350,000, were sold for RM500,000. ii) The revaluation surplus arose from the revaluation of some land that was not being depreciated. iii) The 2020 income tax liability was settled at the amount provided for at 30 September 2021. RM 000 2,650 (300) 2.350 (700) 1,650 The additional loan notes were issued on 1 October 2020. Interest was paid on 31 March 2021 and 30 September 2021. Dividends paid during the year amounted to RM750,000. Required: a) Prepare the company's cash flow statement for the year ended 30 September 2021, using the indirect method, adopting the format in MFRS107 Cash flow statements. (show clear working Asset, Accumulated Depreciation and Taxation). (20 marks) b) Discuss why investors would prefer analysing the statement of cash flow rather than the financial statements.