Prepare statement of cash flows for the year ended December 31, 2020

The following statements was extracted from the books of ShafNita Sdn. Bhd. at 31 December 2019 and 2020. (Berikut adalah penyata-penyata yang diekstrak daripada buku-buku ShafNita Sdn. Bhd. pada 31 Disember 2019 dan 2020.) Shaf Nita Sdn. Bhd. Statement of Financial Position as at 31 December 2019 2020 RM RM RM RM Non Current Assets Building 100,000 100,000 Fixtures less accumulated depreciation 3,600 4,000 Van less accumulated depreciation 7,840 14,800 111,440 118.800 Current Asset Inventory 11,200 24.800 Trade account receivable 12,800 16,400 Bank 1,800 Cash 440 400 26,240 41,600 Total assets 137,680 160,400 Finance by: Capital account: Balance at 1 January Add: Net profit for the year Cash introduced 74,080 70,400 105,080 42,320 20,000 167,400 (43,200) 124,200 Less: Drawings 144,480 (39,400) 105,080 Non Current Liabilities Loan (repayable in 10 years time) 20,000 30,000 12,600 Current Liablities Account Payable Bank overdraft Retained earnings Total liabilities and equity 6,012 188 36,200 32,600 137,680 160,400 ....13/- SULIT SULIT (BFT106) - 13- Additional information at 31 December 2020: (Maklumat tambahan pada 31 Disember 2020: . Fixtures bought in 2020 cost RM800. [Lengkapan dibeli pada 2020 bernilai RM800.) Van bought in 2020 cost RM11,000. [Van dibeli pada 2020 bernilai RM11,000.)