Sempurna Bhd issued 400,000 RM1 ordinary shares at a premium of 25 cent and paid a cash consideration of RM197,500 to acquire 75% of Mutiara Bhd. At the date of acquisition, Mutiara Bhd's assets and liabilities were recorded at their fair value with the exception of some plant which had a fair value of RM90,000 in excess of its carrying value. Goodwill on acquisition was RM120,000. 2. The property, plant and equipment during the year to 31 December 2015 shows plant with a carrying value of RM1,800,000 which was sold for RM680,000. Total depreciation for the year was RM782,000. Required: Prepare a consolidated statement of cash flows in accordance with MFRS 107 Statement of Cash Flows for the year ended 31 December 2015 (using indirect method).