RM = Malaysian Currency

Given below are the summarised financial statements Surimas Bhd for the year 2018 and 2019. Statement of Financial Position as at 30 June 2019 2018 RM1000 RM'000 Non-current Assets Property, plant and equipment 3,605 2.130 Intangible assets 1,255 1,000 Investment property 315 0 Current Assets Inventories Trade receivables Marketable securities Bank 340 200 360 630 320 140 220 480 Non-current assets held for sale 180 6,885 0 4,290 Equity Share capital Asset revaluation reserve Retained profit 1,000 1,330 2.155 800 800 1,400 Non-current Liabilities Bank loan 950 440 Current Liabilities Tax payable Trade payables Interest payables 450 650 350 20,048 300 550 0 10,944 Surimas Bhd Statement of Profit or Loss and Other Comprehensive Income for the year ended 30 June 2019 (extract) RM'000 2,305 (650) 1,655 Profit before tax Taxation Profit for the year Other comprehensive income: Surplus on revaluation of property Total comprehensive income 530 2,185 Additional information: 1. The profit for the year is arrived after charging depreciation RM457,000, amortisation of intangible assets of RM1,345,000, interest expense RM410,000, crediting gain from sale of patent RM80,000 and interest income RM320,000. 2. One of the properties has been classified as a non-current assets held for sale. Its fair value less cost to sell is RM 380,000. 3. During the current year, one of the plant with a carrying value of RM345,000 was sold for cash of RM245,000. A freehold property was revalued upward by RM530,000 and the surplus has been credited to revaluation reserves. 4. At the end of the year, a patent with a carrying amount of RM200,00 was sold at a gain of RM80,000. 5. The marketable securities qualify as cash and cash equivalent. Required: Prepare the statement of cash flows for the year ended 30 June 2019 using the indirect method in compliance with MFRS 107 Statement of Cash Flows. (20 marks)