Shanti Trading prepares Cash Flow Statement every year to record the cash inflows and outflows for her business. Below is the Statement of Financial Position and Statement of Comprehensive Income for the year ended 2014 and 2015: Shan Thading memakan Putra Pengaw al tahun menekod m alina sama dan wuar dalam perniagaan P e Keuken Kingan dan Peru Pendapat comprehensigt tahun baru 2014 dan 2013 adalah pend ek SHANTI TRADING STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2014 AND 2015 2014 (RM) 2015 (RM) CURRENT ASSETS Cash Account receivable Inventory Total current assets 9,000 412,000 315.000 736,000 6,000 438,000 418,000 862,000 FIXED ASSETS Gross plant and equipment Less: Accumulated depreciation Net plant and equipment Other long term assets Total fixed assets 540,000 145,000 395,000 115,000 510,000 720,000 190,000 530,000 140,000 670,000 TOTAL ASSETS 1,246,000 1,532,000 CURRENT LIABILITIES Accounts payable Total current liabilities 139,000 139,000 166,000 166,000 LONG-TERM LIABILITIES Long term debt Total debt 250,000 250,000 200,000 200,000 STOCKHOLDER' EQUITY Capital Retained earning Total equity TOTAL LIABILITIES AND EQUITY 640,000 217,000 857,000 1,246,000 855,000 311,000 1,166,000 1,532,000 SHANTI TRADING TRADING STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 2015 Gross profit Less: Depreciation Net income 2015 (RM) 229,000 45,000 184,000 You are required to answer the following question: [Anda dikehendak menjawab soalan berikut:) (1) Prepare a Statement of Cash Flow for the year 31 December 2015. (Sediakan Penyata Aliran Tunai bagi tahun berakhir 31 Disember 2015.) (15 Marks / Markah)