QUESTION/SOALAN 1. Given below are the consolidated statements of financial position and the consolidated statement of comprehensive income for Pelangi Berhad and its subsidiary Mentari Berhad: Consolidated Statement of Financial Position as at 31 December Property, plant and equipment Investment in associates company Inventory Trade receivables Bank Ordinary shares of RM1 each Retained profits Non-controlling interest Trade payables Profit after tax Profit after tax attributable to: Equity holders of parent company Non-controlling interest 2020 RM'000 1,350 1,000 560 590 400 4,050 Consolidated Statement of Comprehensive Income for the year ended 31 December 2020 Additional information: 900 500 300 Profit Share of profits of associate company (less impairment of goodwill) Profit before tax Tax Required: 4,050 2,500 MARKS/MARKAH 2019 RM'000 1,300 900 500 700 150 3,550 2,500 260 490 300 3,550 2020 RM'000 495 130 625 (50) 575 425 150 575 i. Tax charge for the year has been paid. ii. Group depreciation on property, plant and equipment was RM40,000, and there was no disposal of non-current assets during the year. iii. Investments in associate is equity accounted, and the charge for impairment of goodwill in associate was RM10,000. Prepare a consolidated cash flow statement for Pelangi Berhad for the year ended 2020 using the indirect method. Show the working. (Total / Jumlah: 20)