PAF306) Final Accounting QUESTION 3 20 Marks) Delicious Banana Group Bhd prepares its Financial Sutements for the year ended 31 December 2021 in accordance with the MFRS for company. Below is financial information for 2021 and 2020: 2021 2020 RM RM Trade payables Increase in accrued interest Accounts receivable Inventory Increase in other expenses payable-services Increase in wages and salaries payable 725,000 850,000 310,000 425,000 625,000 550,000 15,000 65,000 2,000 Increase in current tax payable 10,000 Decrease in deferred tax-asset 7,000 Purchases of inventory 5,425,000 Sales revenue from the sale of goods and rendering services 16,540,000 Other expenses-services 210,000 Wages and salaries expense 4,690,000 Interest expense 95,000 Income tax expense 205,000 Delicious Banana Group Bhd classifies interest paid in operating activities and interest received in investing activities. In 2021, Delicious Banana Group Bhd: borrowed (and received) RM590,000.00 (long-term loan) paid RM90,000.00 to settle long-term borrowing received interest of RM5,000.00 paid RM265,000.00 for property, plant and equipment acquired received RM150,000.00 from the sale of equipment paid RM135,000.00 to acquire a software licence custom-made for its production process paid RM345,000.00 to acquire an investment property purchased a second investment property on credit for RM345,000.00 paid RMI 10,000.00 as a reduction of financial lease liability. The group had RM130,000.00 in cash and cash equivalents at beginning of the 2021 reporting period and RM5,940,000.00 in cash and cash equivalents at the end of the 2021 reporting period. REQUIRED: Prepare Delicious Banana Group Bhd Consolidated Statement of Cash Flow for the year ended 31 December 2021 using the direct method of presenting operating cash flows. [20 Marks (See next nove