Question 4 (a) Kana Budis statement of comprehensive income for the year ended 31 December 2019 and statement of financial position at 31 December 2018 and 31 December 2019 were: 94 Kana Bhd Statement of comprehensive income for the year ended 31 December 2019 RM'000 RM'000 Sales 720 Raw materials consumed 70 Staff costs Depreciation 118 Loss on disposal of non-current assets 18 Interest expense 28 328 Profit before tax 392 Taxation 124 Profit for the year 268 Kana Bhd Statement of financial position as 31 December 2019 RM'000 2018 RM'000 Non-current assets Cost (-) Depreciation 1596 318 1560 224 1278 1336 Current assets Inventory Trade receivables Bank 24 76 48 148 1426 20 58 56 134 1470 Total assets Equity and liabilities Equity Share capital Share premium Retained earnings 360 36 716 1112 340 24 514 878 200 500 Non-current liability Long-term loan Current liabilities Trade payables Tax payable 12 102 114 1.426 6 86 92 1,470 Total equities and liabilities Additional information: 1. Dividends paid were RM66.000. 2. During the year, the company paid RM90.000 for a new piece of machinery. Required: Prepare a statement of cash flows for Kana Bhd for the year ended 31 December 2019 in accordance with the requirements of IAS 7, using the indirect method. (22 marks) (b) Give any TWO (2) examples of cash inflow arising from investing activities. (3 marks) [Total: 25 Marks)