National Foods Pvt. Ltd. is a company producing canned foods. Below are the companys financial statements:

National Foods Pvt. Ltd.
Statement of Comprehensive Income for the year ended 31 August 2018
						RM
	Sales revenue					2,700,000
	Cost of goods sold					(900,000)
	Gross profit					1800,000
	Operating Expenses Administration & Distribution expenses					(195,000)
	Depreciation expense					(30,000)
	Other operating expense					(150,000)
	Interest expense					(135,000)
	Net profit before tax					1,290,000
	Income tax expense					(240,000)
	Net income					1,050,000
National Foods Pvt. Ltd.
Statement of Financial Position as at 31 August 2018
		2017			2018
		RM		RM	RM		RM
Non-current Assets
Van		600,000			900,000
(-)Accumulated depreciation		(120,000)		480,000	(150,000)		750,000
Current Assets
Bank				825,000			1,186,500
Debtors				300,000			150,000
Inventory				75,000			90,000
Total Assets				1,680,000			2,176,500
Non-current Liabilities
Loan				480,000			630,000
Current Liabilities
Creditors				90,000			135,000
Operating expenses payable				31,500			33,000
Shareholders Equity
Ordinary share capital				478,500			478,500
Retained earnings				600,000			900,000
Total Liabilities & Equities				1,680,000			2,176,500

Required:

Prepare the statement of cash flows for Hasniza Foods Pte. Ltd. for the year ended 31 August 2018 using the direct method. (Show all calculations).