QUESTION $2[26$ MARKS$]$

The following information was extracted from Bethol Berhad for the year ended $30$ June $2023.$

$\backslash$table$[[$Details$,$RM$],[$Cash balance at $1$ July $2022,555,000],[$Cash payments for a purchase of machinery,$6,000],[$Cash receipts from customers,$130,000],[$Cash payments for purchase of ordinary shares,$20,000],[$Cash receipts from a sale of equipment,$555],[$Cash payments for a long$-$term debt,$3,000],[$Cash receipts from an issuance of shares,$50,000],[$Cash payments to suppliers,$2,000],[$Cash receipts from dividends,$1,000],[$Cash payments for employees,$4,000],[$Cash receipts from commission revenues,$7,000],[$Cash payments for insurance expenses,$3,500],[$Cash payments for interest expenses at bank,$3,500],[$Cash payments for taxes,$2,780],[$Cash payments for utilities expenses,$800],[$Cash payments for goods purchased,$9,000],[$Cash payments for advertising expenses,$6,200]]$

Required:

$($a$)$ Prepare the Statement of Cash Flow of Bethol Berhad for the year ended $30$ June $2023$ using direct method.

$[24$ marks$]$

$($b$)$ Explain your findings in $($a$).$

$[2$ marks$]$