Question 1: Intended Learning Outcomes Subject-Specific Skills, [b1] (8 marks) Almarai Corporation has the following financial statement for the last two years (2019 and 2020), all figures in millions Bahraini Dinar: Almarai Corporation Income Statement as of December 31 2019 2020 Revenues 2,000,000 2,500,000 1,000,000 1,200,000 1,000,000 1,300,000 - Cost of Goods Sold Gross Profit - Administration and selling Expenses - Depreciation Expenses -Profit Before Interest and Taxes 20,000 20,500 8,000 8,000 972,000 1,271,500 - Interest 22,000 35,000 -Profit Before Taxes 950,000 1,236,500 - Taxes 10,000 13,500 - Profit After Interest and Taxes 940,000 1,223,000 - Profit for preferred stocks 18,000 18,000 = Net Income (profit available for common stockholders 922,000 1,218,500 Almarai Corporation Balance Sheet Statement as of December 31 2019 2020 2019 2020 Current Assets Current liabilities Cash 150,000 175,000 Account Payable 110,000 125,000 Account Receivable 75,000 68,000 Short term loan 145,000 168.000 Marketable Securities 210,000 250,000 Total Current liabilities 255,000 293,000 Inventory 60,000 80,000 Long term liabilities Total Current Assets 495,000 573,000 Long term loans 108,000 115,000 Fixed Assets Total Long term liabilities 108,000 115,000 Long term Investment 180,000 155,000 Total Liabilities 363,000 408,000 Total Fixed Assets 180,000 155,000 Owner's Equity Total Assets 675,000 728,000 Common Stocks 197,000 200,000 Capital Paid in Excess Par 115,000 120,000 Total Owner's Equity 312,000 320,000 Required: Based on the above statements for Almarai Corporation, prepare the statement of cash flows for the ended year 2020