Success Sdn. Bhd. is a business that deals with consumer products, located in an industrial area in Chendering, Kuala Terengganu. This family business has been established three years ago. Since Success Sdn. Bhd. is at its initial stage, it uses Excel to prepare the financial records of the company. Excel is easy to handle as it could generate the financial reports and statements, tabulate and compare financial data between different periods for business evaluation, and finally using excel, the company could easily list all its suppliers and customers and update them regularly. Since Success Sdn. Bhd. used excel, therefore it used worksheet to prepare the Statement of Cash Flows. Below is the incomplete worksheet and additional financial information for the year 2021 for the company. 1. Cash dividends of RM10,000 were paid during the year. 2. Land which originally cost RM60,000 was sold for RM52,000. 3. Ordinary shares were issued for cash. 4. Net profit before taxation is RM21,000 Accounts Statement of Financial Position DEBIT Land Equipment Inventory Accounts receivable Cash Total CRE Share capital - ordinary shares Retained earnings Bonds payable Accumulated depreciation - equipment Accounts payable 1. 2. Success Sdn. Bhd. Worksheet Statement of Cash Flows For the Year Ended 31 December 2021 3. Balance as at 31/12/2020 RM 60,000 131,000 90,000 40,000 30,000 351,000 170,000 60,000 25,000 Task required: Using Excel, perform the steps below: 81,000 15,000 351,000 Reconciling Items Credit RM Debit RM Balance as at 31/12/2021 RM 0 140,000 110,000 53,000 65,000 368,000 180,000 71,000 10,000 95,000 12,000 368,000 Complete the worksheet for Success Sdn. Bhd. Fill in the column for the reconciling items by either debiting (DR) or crediting (CR) the required accounts. Using the figures you have identified under the reconciling item's column, prepare the Statement of Cash Flows of Success Sdn. Bhd. for the year ended 31 December 2021. (Use the indirect method format in accordance to MFRS107)