Ohsem Berhad is a company that sells nutrition supplements and health care products. The financial statements of the company for the year ended 30 June 2016 is shown below:

Statement of Profit or Loss for the year ended 30 June 2016
	RM
Sales	854,400
Cost of sales	225,500
Gross profit	628,900
Salaries expense	(249,700)
Finance costs	(3,500)
Other expenses	(253,600)
Profit before tax	122,100
Income tax	(62,300)
Profit for the year	59,800

Statement of Financial Position as at 30 June
	2015		2016
	RM		RM
Intangible assets	145,000		138,000
Property, plant and equipment	424,800		547,400
Inventories	56,400		43,800
Trade receivables	106,300		144,600
Cash and cash equivalents	67,700		91,900
Total assets	800,200		965,700
Share capital	300,000		350,000
Share premium	42,000		86,000
Retained earnings	298,400		323,200
Total equity	640,400		759,200
10% bonds payable	-		70,000
Trade payable	63,900		40,800
Accruals	41,600		33,400
Tax payable	54,300		62,300
Total liabilities	159,800		206,500
Total equity and liabilities	800,200		965,700

Additional information:

1. All sales are on credit.
2. Included in other expenses are:

RM

Depreciation of property, plant and equipment 61,500

Impairment of intangibles 7,000

3. There are no disposal of property, plant and equipment during the year.
4. The company paid dividends to its shareholders amounted to RM35,000.
5. The 10% bonds payable were issued on 1 January 2016 at par.

Required:

Prepare a Statement of Cash Flows for Ohsem Berhad for the year ended 30 June 2016 in accordance with MFRS 107 Statement of Cash Flows using the indirect method.