Please answer the following questions:

a. Why there is a need of cash flow account in this case?

b. Management account is important for the company. Explain what is the management account.

B. Various Assets and liability of the company as at 31.12.2019 Bil. / No. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. Penerangan / Description Wang tunai runcit di pejabat / Petty cash in the office Wang tunai di dalam bank / Cash in banks Nilai bahan mentah di dalam stor / Value of raw material in the store Jumlah nilai peralatan / Total equipment value Nilai bangunan pejabat (pemilik) / Value of the office building (owned) Lori / Lorry Kereta / Car Motosikal / Motorcycle Nilai paten yang dibeli untuk jig spesifik / Value of patent purchased for a specific jig Bayaran kepada pembekal / Payments to suppliers Gaji dan tuntutan yang perlu dibayar / Salaries and claims to be paid Cukai pendapatan yang perlu dibayar / Income tax to be paid Bayaran kepada Setiausaha Syarikat Payments for Company Secretary Pendahuluan oleh pelanggan / Deposits given by customers Bayaran sewa mesin fotokopi / Photocopier rental payment Jumlah / Amount (RM) 1,050 32,002 180,200 480,000 643,000 125,000 55,500 12,650 85,500 780,500 120,000 121,000 25,650 62,000 12,345 C. Income and main expenditures for Jan-March 2020 duration Pendapatan / Income Jualan pencetak 3D/ Sale of 3D printers Jualan melalui sewaan pencetak 3D / Sale through rental of 3D printers Jualan melalui perkhidmatan kontrak pencetak 3D / Sale through contract service for 3D printers Jualan bahagian pencetak 3D / Sale of 3D printer parts Jualan melalui perkhidmatan percetakan / Sale through printing services Perbelanjaan utama / Main expenses Pembelian komponen / Component purchase Pembelian bahan percetakan Printing material purchase Gaji dan tuntutan / Salary and claims Pengangkutan / Transport Penyelenggaraan pejabat / Office maintenance Kerugian / Losses Nilai pencetak 3D yang rosak (produk dipulangkan) / Value of faulty 3D printer (product return) Jumlah / Amount (RM) 650,000 125,000 85,435 10,950 79,345 480,310 34,879 65,034 11,020 23,900 76,500