Q5 Encik Halim is a sole proprietor who prepares financial statements annually to 31 December. His summarised statements of financial position for the last two years are shown below. 2020 2019 RM RM RM RM Non-current assets Equipment at cost Less: Accumulated depreciation 29,260 12,630 16,630 25,260 6,315 18,945 Current assets Inventory Trade accounts receivable 14,810 15,300 10,640 2,053 21,450 14,080 15,070 1,315 Bank Cash 42,803 59,433 51,915 70,860 Total assets Current liabilities Trade accounts payable 5,679 6,830 Non-current liabilities Loan from Siti 6,000 12,000 (11,679) 47,754 (18,830) 52,030 Net assets Capital Opening balance Add: Net profit for the year 52,030 724 24,190 17,840 10,000 52,030 Cash introduced Less: Drawings Total capital 52,754 (5,000) 47,754 52,030 Additional information: Depreciation of equipment during the year ended 31 December 2020 was RM6,315. A new equipment costing RM4,000 was purchased in December 2020. Required: Prepare a statement of cash flows for the year ended 31 December 2020, using the indirect method. (17 marks)