1. Please prepare a Statement of Cash Flows for the year ended 31 December 2022.
2. Please explain why profit should be reconciled to net operating cash flows. Give examples from this question to explain your answer.

Marksman Sdn Bhd's income statements for the years ended 31 December 2021 and 2022 and the statements of financial position (balance sheet) as at 31 December 2021 and 2022 are as follows: EQUITY AND LIABILITIES Equity Share capital Retained eamings Total equity Non-current liabilities Bank Loan (10\%) Total non-current liabilities Current liabilities Bank overdraft Trade payables Tax payable Total current liabilities Total equity and liabilities \begin{tabular}{rr} 100,000 & 100,000 \\ 56,000 & 57,000 \\ \hline 156,000 & 157,000 \\ \hline \end{tabular} Additional information 1. Depreciation expenses included in 'cost of sales', 'distribution expenses', and administrative expenses' was as follows: Land and Buildings Plant and Machinery 2021RM0006,00010,0002022RM00010,00012,000 2. There were no non-current asset disposals in either year. 3. The amount of cash paid for interest equalled the expense in each year. 4. Dividends were paid totalling RM18,000,000 in each year. 5. Companies pay tax of 50% during their accounting year and the other 50% in the following year