QUESTION 2 (50 MARKS) The statement of financial position for Aminah Kaya Berhad together with relevant notes are given below. Aminah Kaya Berhad produces crockery for sale to shops and through its online platform. Aminah Kaya Berhad Statement of Financial Position as at 30 June 2020 and 30 June 2021 2021 RM'000 2020 RM'000 ASSET Non-Current Assets Trademarks Property Plant & equipment 100 10,200 10.300 120 8,600 8.720 Current Asset Inventories Trade and other receivables Cash and Cash Equivalent 1000 1,800 200 3.000 1,100 1,550 310 2.960 TOTAL ASSET 13.300 11.680 LIABILITIES Current Liabilities Trade and other payables Current tax liability 1,200 300 1.500 1,000 250 1.250 Non-Current Liabilities Long Term Borrowings 3,200 2,600 TOTAL LIABILITIES 4.700 3.850 3,500 EQUITY Share Capital Retained Earnings Total Equity 5.100 8.600 2,950 4.880 7.830 13.300 11.680 TOTAL EQUITY AND LIABILITIES During the year to 30 June 2021: 1. Aminah Kaya Berhad paid RM2,500,000 for a new property, plant and equipment. 2. Depreciation of RM800,000 was charged on property, plant and equipment. 3. Plant and equipment with a net book value of RM100,000 was sold for RM150,000 4. RM20,000 amortization was charged on the trademarks. 5. Dividend of RM100,000 were paid. 6. Taxation of RM275,000 were paid. 7. RM200,000 interest was paid on the long-term borrowings. 8. Profit for the year was RM845,000. 9. 200,000 new ordinary shares were issued for RM2.75 each. 10. Aminah Kaya Berhad received no interest during year to 30 June 2021. Required: Prepare the Cash Flow Statement of Aminah Kaya Berhad indirect method for the year ended 30 June 2021