Prepare the statement of cash flows for the year ended 31 August 2020 using the direct method

Al-Karam Pvt. Ltd. is a company producing garments products. Below are the company's financial statements: Al-Karam Pvt. Ltd. Statement of Comprehensive Income for the year ended 31 August 2020 RM 10,800,000 (3,600,000) 7,200,000 Sales revenue Cost of goods sold Gross profit Operating Expenses Administration expenses Distribution expenses Depreciation expense Other operating expense Profit before interest & tax Interest expense Net profit before tax (580,000) (200,000) (120,000) (600,000) 5,700,000 (540,000) 5,160,000 (960,000) Income tax expense Net income 4,200,000