r 2017, using indirect method. nent of Cash Flows for Happy Berhad 30 marks) Question 7 is the trial balance as at 31 December 2017 a manufacturing company producing paper containers The toowing Debit RM000 Credit RM000 Revenue Cost of Sale Distribution Costs Administrative expenses Finance Costs 202000 89,200 18,400 4,500 400 Inventory at 31 December 2017 Investment income Trade receivables Trade payables Motor vehicles at cost 22,900 4,200 32,000 35,000 70,000 100,000 130,000 Freehold property at valuation Plant at cost Machinery at cost Capitalised development expenditure at 1 January 2017 20,000 Accumulated depreciation and amortisation at 1 January 2017 40,000 Motor vehicles Freehold property 20,000 34,000 6,000 6,000 Plant Machineny Capitalised development expenditure 12,900 Investments at fair value at 1 January 2017 Ordinary shares capital 8% Redeemable preference share Retained earnings at 1 January 2017 Asset revaluation reserves Research and development expenditure Deferred tax Bank overdraft 155,000 10,000 25,500 700 8,600 14,000 30,500 556,900 556,900 r 2017, using indirect method. nent of Cash Flows for Happy Berhad 30 marks) Question 7 is the trial balance as at 31 December 2017 a manufacturing company producing paper containers The toowing Debit RM000 Credit RM000 Revenue Cost of Sale Distribution Costs Administrative expenses Finance Costs 202000 89,200 18,400 4,500 400 Inventory at 31 December 2017 Investment income Trade receivables Trade payables Motor vehicles at cost 22,900 4,200 32,000 35,000 70,000 100,000 130,000 Freehold property at valuation Plant at cost Machinery at cost Capitalised development expenditure at 1 January 2017 20,000 Accumulated depreciation and amortisation at 1 January 2017 40,000 Motor vehicles Freehold property 20,000 34,000 6,000 6,000 Plant Machineny Capitalised development expenditure 12,900 Investments at fair value at 1 January 2017 Ordinary shares capital 8% Redeemable preference share Retained earnings at 1 January 2017 Asset revaluation reserves Research and development expenditure Deferred tax Bank overdraft 155,000 10,000 25,500 700 8,600 14,000 30,500 556,900 556,900