Question 1 (Total: 30 marks) The following are the statements of financial position (balance sheet) of Prominent Sdn Bhd as at 30 September 2021 and 30 September 2022. Additional information 1. Non-current assets that cost RM8,000 and had a written down value (i.e., cost less accumulated depreciation) of RM4,200 were disposed of during the year ended 30 September 2022 at a price of RM3,500. There were no other acquisitions or disposals of non-current assets during the year. 2. Total depreciation on non-current assets for the year ended 30 September 2022 was RM9,800. 3. Trade receivables are made up of the following: 4. The current tax payable at 30 September 2021 was paid in May 2022. 5. The proposed dividend for the year 30 September 2023 is RM29,600 and the proposed dividend for the year 30 September 2022 was RM34,800. If approved at the annual general meeting (AGM), the dividend is paid for immediately. The AGM is usually held three months after the reporting period end date (i.e., 30 September). 6. During the year, 10,000 shares were issued at RM1.80 per share. 7. Profit before interest and taxes for the year ended 30 September 2022 is RM65,500. Required: a) Your task is to prepare a Statement of Cash flows for the year ended 30 September 2022. 20 marks b) Explain why profit should be reconciled to net operating cash flows. Give examples from this question to explain your answer. 10 marks