Practice Question 12a Statement of Cash Flows (Power Berhad) Power Berhad is a wholesaler and retailer of home appliances. Extracts from the company's financial statements for the year ended 31 March 2017 are set out below: Statements of Financial Position as at 31 March 2017 2016 RM 000 RM 000 Non-Current Assets Property, plant and equipment 4,200 3,700 Current Assets Inventories 1,500 1,600 2.200 1,800 Accounts receivable 3.700 3,400 7.900 7,100 Equity Share capital 1,200 1,200 2,200 1.900 Retained earnings 3.400 3,100 Non-Current Liabilities 1.070 850 Deferred tax 1.300 1.200 Finance lease liabilities 2,370 2.050 Current Liabilities Accounts payable 1,250 1,090 Tax payable 225 205 Finance lease liabilities 450 155 Bank overdraft 205 2,130 1,950 7,900 7.100