QI NAZM Food Supply Sdn Bhd comparative balance sheets and income statement for year 2018 and 2019 are as follow: Table Q1: Comparative Balance Sheets of NAZM Food Supply Sdn Bhd NAZM FOOD SUPPLY SDN BHD Balance Sheets As at December 31, 2018 and 2019 2018 (RM) 2019 (RM) Assets Cash 50,000 45,000 Marketable Securities 40,000 25,000 Account Receivable 320,000 330,000 Inventory 240,000 235,000 Plant and Equipment (net of accumulated 600,000 640,000 depreciation) Total Assets 1,250,000 1,275,000 Liabilities and Equity Account Payable 150,000 160,000 Accrued Expenses Payable 60,000 45,000 Mortgage Note Payable (Long Term) 0 70,000 Bonds Payable (due in 2025) 500,000 350,000 Share Capital-no par value 160,000 160,000 380,000 490,000 1,250,000 1,275,000 Retained Earnings Total liabilities and equity Other additional information: Net income for the year amounted to RM250,000. Dividends of RM140,000 have been declared and payment have been made for the declared dividend together. NAZM's only non-cash expense was depreciation, totaled at RM60,000. Marketable securities costing RM15,000 were sold for RM35,000 cash resulting in a gain. The company purchased plant assets for RM100,000, making a RM30,000 cash down payment and issuing a RM70,000 mortgage note payable for the balance of the purchase price. (a) Determine whether the amount in the balance sheet accounts increases or decreases by comparing between 2018 and 2019. (5 marks) (b) Prepare the Statement of Cash Flow for year 2019 using the Indirect Method. (20 marks)