Please help me i will give good rating

2020 RM 2019 RM Property, plant and equipment Investment in associate Inventory Bank balance 710,000 600,000 160,000 150,000 290,000 240,000 50,000 30,000 1.210,000 1.020.000 Ordinary share capital Retained profits Non-controlling interest Trade payable 500,000 500,000 426,000 280.000 926,000 780,000 194,000 180,000 90,000 60,000 1.210,000 1,020,000 2020 RM Net Profit Share of profit of associate company Profit before tax Taxation - Group Profit after tax 262,000 34,000 296,000 (80.000) 216,000 Profit after tax attributable to: Equity holders of Ah Meng Bhd Non-controlling interest 196,000 20.000 216,000 Dividend paid by Ah Meng Bhd 50,000 Additional information: 1. The tax charge for the year and the dividend declared have all been paid. 2. Group depreciation was RM64.000 and a non-current asset with carrying amount of RM31,000 was disposed of for a cash consideration of RM90,000 during the year. 3. The holding company's interests in the subsidiary and associate remain unchanged. Required: (a) Critically evaluate the need of preparing a statement of cash flow. (b) Construct the Consolidated Statement of Cash Flows for the year ended 31 December 2020 by using indirect method