Statement $of$ Financial Position $asat31$ December ${2023}_{?}$

Rizqi Sdn Bhd also provided the following information:

The company sold equipment for $$8$ million that originally cost $$13$ million with

accumulated depreciation of $$8$ million. The gain on the sale was $$3$ million.

The company did not issue any new bonds, pay a dividend, or complete any common

stock transactions during the year.

Required:

Construct a statement of cash flows for Rizqi Sdn Bhd for the year ending $31$ December $2022,$

using indirect methods and according to the IAS $7$ layout.