Sales Bro Sis Berhad Statement of Comprehensive Income For the year ended 31 December 20X9 Cost of Sales Gross Profit Selling and Distribution Costs Administrative Costs Depreciation Profit on Sale of Plant Interest Expense Investment Income Gain on Sale of Investment Profit Before Tax RM RM 220,000 (98,000) 122,000 25,000 15,000 2,000 (2.000) (40,000) 82,000 (6,000) 1,000 2,000 79,000 Tax Profit After Tax (22.000) 57,000 Ordinary Share Retained Shares RM Premium Profits RM RM 1 January 20X9 100,000 50,000 Profit for the year 57,000 Dividend 10,000 (17,000) Conversion of 10% 20,000 10,000 debentures Issues of shares for cash 130,000 10,000 90,000 Bro Sis Berhad Statement of Financial Position As at 31 December 20X9 Ordinary shares of RM1 each RM 20X9 130,000 RM 20X8 100,000 Share Premium 10,000 Retained Profit 90,000 50,000 Non-current Liabilities 10% Convertible Debentures 50,000 60,000 Bank Loan 23,000 33,000 Current Liabilities Accrued Selling Expense 2,500 1,000 Trade Payable 12,500 15,000 Tax Payable 2,000 1.000 320,000 260,000 Non-current Assets Land 200,000 140,000 Plant and Machinery (Cost) 30,000 40,000 Accumulated Depreciation - Plant (5,000) (6,000) and Machinery Motor Vehicles (Cost) 20,000 20,000 Accumulated Depreciation - Motor (3,000) (2,000) Vehicles Investments 30,000 40,000 Current Assets Inventories 7,000 5,000 Trade Receivables 20,000 17,000 Cash in Hand 21,000 320,000 6.000 260,000 Additional information: i. RM10,000 of the convertible debentures were converted into ordinary shares in 20X9. ii. The increase in the issued share capital is due to the issues of shares for cash and the conversion of debentures. iii. Sale of plant and machinery was for cash. There were no purchases of plant and machinery during the year. iv. Land was purchased for cash. v. Depreciation charges of RM2,000 in the statement of comprehensive income comprise depreciation of RM1,000 each for plant and machinery and motor vehicles. You are required to prepare the Statement of Cash Flow using the indirect method.