QUESTION 3 (25 MARKS) Sejengkal Berhad is a publicly listed company. The following are the Statement of Profit or Loss and the Statement of Financial Position for the company: Statement of Profit or Loss for the year ended 31 December 2018 RM'000 25,500 (14,800 10,700 Revenue Cost of sales Gross profit 2017 RM'000 17,250 (10,350) 6,900 Distribution costs Administrative expenses Finance costs Profit before tax Income tax expense Profit for the year (2,700) (2,100) (650) 5,250 (2,250) 3.000 (1,850) (1,450) (100) 3,500 (1,000) 2,500 2017 RM'000 RM'000 Statement of Financial Position as at 2018 RM'000 RM'000 9,500 Assets Non-current assets Property, plant and equipment Intangibles 5,400 nil 5,400 8,200 17,700 Current assets Inventory Trade receivables Bank Total assets 3,600 2,400 nil 1,800 1,400 4.000 6,000 7,200 12,600 23,700 Equity and liabilities Equity shares of RM1 each Retained earnings 5,000 2,250 5,000 4,500 9,500 7,250 Non-current liabilities 5% loan notes 8% loan notes 2,000 7,000 2,000 nil Current liabilities Trade payables Bank overdraft Current tax payable Total equity and liabilities 2,800 200 2,200 2,150 nil 1,200 5,200 23,700 3,350 12,600 Additional information: - There were no disposals of non-current assets during the period. - Depreciation of property, plant and equipment for the year ended 31 December 2018 was RM640,000 Required: Prepare the Statement of Cash Flows for Sejengkal Berhad for the year ended 31 December 2018 in accordance with MFRS 107 Statement of Cash Flows (using indirect method). (25 marks) (CL03:PLO2:03